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This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising data from Scopus and the Web of Science Core...
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Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the …. Defining the collection efficiency of the VAT as the ratio of the VAT revenue to aggregate consumption divided by the standard … VAT rate, we evaluate the evidence on VAT collection efficiency in a panel of 44 countries over 1970-99. The results are …
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