of the VAT—and closer economic integration—in Brazil, the EU, India and elsewhere. This paper describes and compares two … recent proposals for forms of VAT intended to alleviate these difficulties: the VIVAT and the CVAT. Both enable the VAT chain …

A key feature of the invoice-credit form of value-added tax (VAT) is that some businesses- notably exporters-will pay …, and denial of refunds by governments with cash shortages. This makes the refund process the "Achilles heel" of the VAT …

quarterly and annual data, and across advanced and developing economies. We also find that a worsening (improvement) in the VAT …

Like the theory of the second best that the 2006 congress marks, the VAT is now fifty years old. Judged by the extent … and speed of its spread around the world, and the revenue that it raises, the VAT would seem to have been a remarkable … prominent of these. One is the fear (raised mainly in the United States) that the VAT actually does too good a job of raising …

quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported … smaller firms and sectors with higher rates of non-compliance, suggesting that e-invoicing enhances compliance by lowering … the VAT refund mechanism in Peru, suggesting that digital tools such as e-invoicing should be complemented by other …

The paper summarizes knowledge on tax gaps in Poland with respect to PIT, CIT, VAT, and excise. An introduction to the …

and services should be subject to a uniform value-added tax (VAT). If compliance is impeccable, the c-efficiency of VAT in … VAT administration, characterized by streamlined processes and procedures, is advantageous for many stakeholders. This … the relationship between tax administration and the performance of VAT. This paper offers an assessment of tax …