Concepedia

Vat Filing

VAT Filing is a regulatory compliance process in which a registered taxpayer submits a formal, period-specific declaration of output tax, input tax, and corresponding liability to the tax authority under the Value-Added Tax regime.

27

Publications

886

Citations

70

Authors

25

Institutions

Publications per year

2017–2026

10

Variants

Vat Return

Parents

Children

Publications

27

Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru

Matthieu Bellon, Era Dabla‐Norris, Frederico Lima · Journal of Public Economics · 2022 · 165 citations · Full text

, , +15

Blockchain Technology Application for Value-Added Tax Systems

Milla Sepliana Setyowati, Niken sila De Utami, Arfah Habib Saragih et al. · Journal of Open Innovation Technology Market and Complexity · 2020 · 78 citations · Full text

, , +16

A blockchain-enabled platform for VAT settlement

Jonas Sveistrup Søgaard · International Journal of Accounting Information Systems · 2021 · 65 citations · Full text

, , +10

VAT compliance in the United Kingdom

Paul Webley, Caroline Adams, Henk Elffers · ANU Open Research (Australian National University) · 2002 · 56 citations · Full text

, , +11

VAT threshold and small business behavior: evidence from Thai tax returns

Athiphat Muthitacharoen, Wonma Wanichthaworn, Trongwut Burong · International Tax and Public Finance · 2021 · 47 citations

, , +16

1–5 of 27

Authors

70

  1. MB
    Matthieu Bellon

    International Monetary Fund, United States

    2 publications · 195 citations

    2

    h-index

  2. ED
    Era Dabla‐Norris

    International Monetary Fund, United States

    2 publications · 195 citations

    2

    h-index

  3. RW
    R. W. Mozingo

    North Carolina State University, United States

    2 publications · 47 citations

    2

    h-index

  4. TA
    T. A. Coffelt

    U.S. Arid Land Agricultural Research Center, United States

    2 publications · 47 citations

    2

    h-index

  5. FL
    Frederico Lima

    International Monetary Fund, United States

    2 publications · 195 citations

    2

    h-index

1–5 of 70

Institutions

25

  1. Virginia Tech

    Blacksburg, United States

    2 h-index

    2 publications

    47 citations

  2. International Monetary Fund

    Washington D.C., United States

    2 h-index

    11 publications

    870 citations

  3. Agricultural Research Service

    Washington, United States

    2 h-index

    3 publications

    60 citations

  4. Baylor College of Medicine

    Houston, United States

    1 h-index

    3 publications

    114 citations

  5. KU Leuven

    Leuven, Belgium

    1 h-index

    1 publications

    21 citations

  6. University of Graz

    Graz, Austria

    1 h-index

    1 publications

    26 citations

  7. Chulalongkorn University

    Bangkok, Thailand

    1 h-index

    1 publications

    47 citations

  8. Yale University

    New Haven, United States

    1 h-index

    2 publications

    34 citations

1–8 of 25

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 72 citations

    3

    h-index

  2. Crop Science

    2 publications · 47 citations

    2

    h-index

  3. EC Tax Review

    2 publications · 55 citations

    2

    h-index

  4. Econstor (Econstor)

    Repository · 1 publications · 21 citations

    1

    h-index

  5. 1

    h-index

1–5