Concepedia

Vat Penalties

VAT Penalties is a regulatory enforcement mechanism consisting of financial or administrative sanctions imposed on taxpayers for failures in complying with value-added tax filing, payment, or documentation requirements within prescribed legal timelines.

7

Publications

433

Citations

9

Authors

8

Institutions

Publications per year

2017–2026

2

Parents

Publications

7

VAT Fraud and Evasion: What Do We Know and What Can Be Done?

Michael Keen, Stephen Smith · National Tax Journal · 2006 · 181 citations

, , +17

VAT Fraud and Evasion: What Do We Know, and What Can Be Done?

Stephen Smith, Michael Keen · SSRN Electronic Journal · 2007 · 111 citations · Full text

, , +17

VAT Fraud and Evasion: What Do We Know, and What Can be Done?

Stephen C. Smith, Michael Keen · IMF Working Paper · 2007 · 55 citations · Full text

, , +17

2-step Gradient Boosting approach to selectivity bias correction in tax audit: an application to the VAT gap in Italy

Pierfrancesco Alaimo Di Loro, Daria Scacciatelli, Giovanna Tagliaferri · Statistical Methods & Applications · 2022 · 26 citations

, , +17

Value Added Tax and Carousel Fraud Schemes in the European Union and the Slovak Republic

Natália Hangáčová, Tomáš Strémy · European Journal of Crime Criminal Law and Criminal Justice · 2018 · 21 citations

, , +17

1–5 of 7

Authors

9

  1. MK
    Michael Keen

    International Monetary Fund, United States

    4 publications · 368 citations

    4

    h-index

  2. SS
    Stephen Smith

    Institute for Fiscal Studies, United Kingdom

    2 publications · 292 citations

    2

    h-index

  3. SC
    Stephen C. Smith

    George Washington University, United States

    2 publications · 76 citations

    2

    h-index

  4. GT
    Giovanna Tagliaferri

    Sapienza University of Rome, Italy

    1 publications · 26 citations

    1

    h-index

  5. PA
    Pierfrancesco Alaimo Di Loro

    Sapienza University of Rome, Italy

    1 publications · 26 citations

    1

    h-index

1–5 of 9

Institutions

8

  1. International Monetary Fund

    Washington D.C., United States

    3 h-index

    3 publications

    347 citations

  2. University College London

    London, United Kingdom

    3 h-index

    3 publications

    347 citations

  3. Libera Università Maria SS. Assunta

    Rome, Italy

    1 h-index

    1 publications

    26 citations

  4. Sapienza University of Rome

    Rome, Italy

    1 h-index

    3 publications

    78 citations

  5. Ifo Institute for Economic Research

    Munich, Germany

    1 h-index

    1 publications

    111 citations

  6. Institute for Fiscal Studies

    London, United Kingdom

    1 h-index

    1 publications

    111 citations

  7. Sogei (Italy)

    Rome, Italy

    1 h-index

    2 publications

    52 citations

  8. Comenius University Bratislava

    Bratislava, Slovakia

    1 h-index

    2 publications

    42 citations

1–8 of 8

Venues

  1. Statistical Methods & Applications

    1 publications · 26 citations

    1

    h-index

  2. IMF Working Paper

    1 publications · 55 citations

    1

    h-index

  3. RePEc: Research Papers in Economics

    Repository · 1 publications · 21 citations

    1

    h-index

  4. National Tax Journal

    NTJ · 1 publications · 181 citations

    1

    h-index

  5. 1

    h-index

1–5