VAT Refunds; A Review of Country Experience
Year of publication: |
2005-11-01
|
---|---|
Authors: | Harrison, Graham ; Krelove, Russell |
Institutions: | International Monetary Fund (IMF) |
Subject: | Value added tax | vat | tax administration | tax administrations | tax authorities | tax authority | checking | vat revenue | tax liabilities | vat system | tax officials | vat compliance | taxpayer compliance | input tax credit | taxpayer compliance costs | tax obligations | taxpayer groups | taxpayer identification numbers | taxable activities | tax liability | large taxpayers | spectrum | vat receipts | taxpayer identification | tax system | taxpayer accounting | costs of tax administration | vat rate | tax audits | tax collection | tax offices | vat net | tax systems | website | publishing | tax audit | tax assessment | indirect tax | tax arrears | databases | domestic tax | tax design | tax statutes | indirect taxes | tax compliance | tax evasion | taxpayers ? rights | tax type | input tax credits |
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