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Republic of Estonia

Republic of Estonia »

Source: Republic of Estonia : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Volume/Issue: 2014/133

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 May 2014

ISBN: 9781498370110

Keywords: vat compliance, vat receipts, input tax credits, tax compliance

This Technical Assistance Report discusses results of applying the Revenue Administration Gap Analysis Program Value-added Tax (VAT) gap estimation methodology to Estonia for 2007-2012. It highlights that between 2...

VAT Fraud and Evasion

VAT Fraud and Evasion »

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

Volume/Issue: 2007/31

Series: IMF Working Papers

Author(s): Stephen Smith , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2007

ISBN: 9781451865950

Keywords: value-added tax, sales tax, enforcement, compliance, noncompliance, vat, vat revenue, vat rate, vat receipts, Taxation

Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently become an urgent concern in the European Union (EU). Th...

Republic of Estonia
			: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Republic of Estonia : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap »

Volume/Issue: 2014/133

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 May 2014

DOI: http://dx.doi.org/10.5089/9781498370110.002

ISBN: 9781498370110

Keywords: vat compliance, vat receipts, input tax credits, tax compliance

This Technical Assistance Report discusses results of applying the Revenue Administration Gap Analysis Program Value-added Tax (VAT) gap estimation methodology to Estonia for 2007-2012. It highlights that between 2...

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

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

Volume/Issue: 2007/31

Series: IMF Working Papers

Author(s): Stephen Smith , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2007

DOI: http://dx.doi.org/10.5089/9781451865950.001

ISBN: 9781451865950

Keywords: value-added tax, sales tax, enforcement, compliance, noncompliance, vat, vat revenue, vat rate, vat receipts, Taxation

Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently become an urgent concern in the European Union (EU). Th...