Concepedia

Vat Liability Calculation

VAT Liability Calculation is a formal accounting method within the domain of indirect taxation that determines the net value-added tax payable by a registered entity to a fiscal authority by subtracting eligible input VAT on purchases from output VAT collected on taxable supplies over a defined reporting period.

3

Publications

53

Citations

5

Authors

4

Institutions

Publications per year

2017–2026

0

Parents

Publications

3

Where Credit Is Due: Advantages of the Credit-Invoice Method for a Partial Replacement VAT

Itai Grinberg · eYLS (Yale Law School) · 2010 · 25 citations · Full text

, , +16

Strategic or Confused Firms? Evidence from "Missing" Transactions in Uganda

Miguel Almunia, Jonas Hjort, Justine Knebelmann et al. · National Bureau of Economic Research · 2021 · 18 citations · Full text

, , +10

2012 Update Report to the Study to Quantify and Analyse the VAT Gap in the EU-27 Member States

Luca Barbone, Mikhail Bonch-Osmolovskiy, Grzegorz Poniatowski · SSRN Electronic Journal · 2014 · 18 citations · Full text

, , +8

2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States

Ramboll · RePEc: Research Papers in Economics · 2014 · 10 citations

, , +8

1–4 of 3

Authors

5

  1. IG
    Itai Grinberg

    Georgetown University, United States

    1 publications · 25 citations

    1

    h-index

  2. RA
    Ramboll

    1 publications · 10 citations

    1

    h-index

  3. GP
    Grzegorz Poniatowski

    Center for Social and Economic Research, Poland

    1 publications · 18 citations

    1

    h-index

  4. LB
    Luca Barbone

    Center for Social and Economic Research, Poland

    1 publications · 18 citations

    1

    h-index

  5. MB
    Mikhail Bonch-Osmolovskiy

    Center for Social and Economic Research, Poland

    1 publications · 18 citations

    1

    h-index

1–5 of 5

Institutions

4

  1. Center for Social and Economic Research

    Warsaw, Poland

    1 h-index

    3 publications

    54 citations

  2. SGH Warsaw School of Economics

    Warsaw, Poland

    1 h-index

    1 publications

    18 citations

  3. Georgetown University

    Washington, United States

    1 h-index

    1 publications

    25 citations

  4. International Organization for Migration

    Geneva, Switzerland

    1 h-index

    1 publications

    18 citations

  5. Paris School of Economics

    Paris, France

    1 publications

    18 citations

  6. Columbia University

    New York, United States

    1 publications

    18 citations

  7. National Bureau of Economic Research

    Cambridge, United States

    1 publications

    18 citations

1–7 of 4

Venues

  1. SSRN Electronic Journal

    Repository · 1 publications · 18 citations

    1

    h-index

  2. eYLS (Yale Law School)

    Repository · 1 publications · 25 citations

    1

    h-index

  3. RePEc: Research Papers in Economics

    Repository · 1 publications · 10 citations

    1

    h-index

  4. National Bureau of Economic Research

    Repository · 1 publications · 18 citations

1–4