Concepedia

Vat Refunds

VAT Refunds is a fiscal mechanism within the domain of indirect taxation that designates the process by which a taxable person recovers excess value-added tax paid on inputs or eligible expenditures, distinguishing it from other tax adjustments by its specific application to repayments of overpaid liabilities in accordance with statutory and administrative frameworks.

23

Publications

901

Citations

35

Authors

17

Institutions

Publications per year

2017–2026

11

Variants

Vat Repayments

Parents

Children

Publications

23

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

Mobilizing VAT revenues in African countries

Sijbren Cnossen · International Tax and Public Finance · 2015 · 73 citations

, , +9

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

Contracting out: The Importance of a Solution for the VAT Distortion

Mattheus Wassenaar · CESifo Economic Studies · 2004 · 51 citations

, , +14

1–5 of 23

Authors

35

  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
    Sijbren Cnossen

    Erasmus University Rotterdam, Netherlands

    2 publications · 91 citations

    2

    h-index

  4. SC
    Stephen C. Smith

    George Washington University, United States

    2 publications · 76 citations

    2

    h-index

  5. TB
    Thiess Buettner

    Ifo Institute for Economic Research, Germany

    2 publications · 67 citations

    2

    h-index

1–5 of 35

Institutions

17

  1. International Monetary Fund

    Washington D.C., United States

    4 h-index

    4 publications

    359 citations

  2. University College London

    London, United Kingdom

    3 h-index

    3 publications

    347 citations

  3. CPB Netherlands Bureau for Economic Policy Analysis

    The Hague, The Netherlands

    2 h-index

    2 publications

    91 citations

  4. Friedrich-Alexander-Universität Erlangen-Nürnberg

    Erlangen, Germany

    2 h-index

    4 publications

    134 citations

  5. Guangdong University of Foreign Studies

    Guangzhou, China

    2 h-index

    5 publications

    102 citations

  6. Institute for Fiscal Studies

    London, United Kingdom

    1 h-index

    1 publications

    111 citations

  7. Monash University

    Melbourne, Australia

    1 h-index

    2 publications

    60 citations

  8. Zhongnan University of Economics and Law

    Wuhan, China

    1 h-index

    2 publications

    42 citations

1–8 of 17

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 195 citations

    5

    h-index

  2. International Tax and Public Finance

    3 publications · 140 citations

    3

    h-index

  3. CESifo Economic Studies

    1 publications · 51 citations

    1

    h-index

  4. National Tax Journal

    NTJ · 1 publications · 181 citations

    1

    h-index

  5. Econstor (Econstor)

    Repository · 1 publications · 21 citations

    1

    h-index

1–5