Concepedia

Vat Refund Verification

VAT Refund Verification is a formal administrative process within tax compliance systems that authenticates the eligibility and accuracy of claims for recovery of value-added tax payments, distinguishing it from general tax audit procedures by its specific focus on refund justification and regulatory adherence in cross-border or business-to-business transactions.

5

Publications

384

Citations

6

Authors

4

Institutions

Publications per year

2017–2026

1

Parents

Publications

5

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

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

Stephen C. Smith, Michael Keen · RePEc: Research Papers in Economics · 2007 · 21 citations

, , +17

An Analysis of Discrepancies in Taxpayers' VAT Declarations in Rwanda

Giulia Mascagni, Denis Mukama, Fabrizio Santoro · OpenDocs (Institute of Development Studies) · 2019 · 16 citations · Full text

, , +16

1–5 of 5

Authors

6

  1. MK
    Michael Keen

    International Monetary Fund, United States

    4 publications · 368 citations

    4

    h-index

  2. SC
    Stephen C. Smith

    George Washington University, United States

    2 publications · 76 citations

    2

    h-index

  3. SS
    Stephen Smith

    Institute for Fiscal Studies, United Kingdom

    2 publications · 292 citations

    2

    h-index

  4. DM
    Denis Mukama

    International Centre for Tax and Development, United Kingdom

    1 publications · 16 citations

    1

    h-index

  5. GM
    Giulia Mascagni

    International Centre for Tax and Development, United Kingdom

    1 publications · 16 citations

    1

    h-index

1–5 of 6

Institutions

4

  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. Institute for Fiscal Studies

    London, United Kingdom

    1 h-index

    1 publications

    111 citations

  4. Ifo Institute for Economic Research

    Munich, Germany

    1 h-index

    1 publications

    111 citations

  5. Boston University

    Boston, United States

    1 publications

    12 citations

  6. National Tax College

    Tokyo, Japan

    1 publications

    12 citations

1–6 of 4

Venues

  1. RePEc: Research Papers in Economics

    Repository · 1 publications · 21 citations

    1

    h-index

  2. SSRN Electronic Journal

    Repository · 1 publications · 111 citations

    1

    h-index

  3. OpenDocs (Institute of Development Studies)

    Repository · 1 publications · 16 citations

    1

    h-index

  4. IMF Working Paper

    1 publications · 55 citations

    1

    h-index

  5. National Tax Journal

    NTJ · 1 publications · 181 citations

    1

    h-index

1–5