VALUE ADDED TAX REFUND: GLOBAL EXPERIENCES AND A SOLUTION FOR IRAN

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SABZROU MAHBOUBEH

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Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2011 | Volume:NEW SERIES - 18 | Issue:9 (57) Page(s): 143-164

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Information Journal Paper

Title

VALUE ADDED TAX REFUND: GLOBAL EXPERIENCES AND A SOLUTION FOR IRAN

Author(s)

SABZROU MAHBOUBEH | Issue Writer Certificate

Keywords

VAT REFUNDQ3

ZERO RATE EXPORTQ3

INPUT TAXQ3

OUTPUT TAXQ3

Abstract

One of the most controversial field in VAT is VAT REFUND. The experiences of different countries indicate that refund of credits is Achillian heel of VAT system. This results in tension among tax authorities and taxpayers and in some countries result in complex measures which has weakened VAT system performance. In tax authority opinion, high level of refund request is often main reason of delay in refund payment. Review of related request in most tax organizations of less developed countries is time-consuming and expensive which result in delay of refund requests and dissatisfaction of those taxpayers who deprived of their working capital. On the contrary the most efficient tax organizations fight against refund request fraud in a form of their comprehensive strategy of VAT compliance based on risk management principles. This research, in a framework of a comparative study reviews related VAT threats and approaches.

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References

پتانسیل های فرار و تقلب در نظام VAT

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APA: Copy

SABZROU, MAHBOUBEH. (2011). VALUE ADDED TAX REFUND: GLOBAL EXPERIENCES AND A SOLUTION FOR IRAN. TAX JOURNAL, NEW SERIES - 18(9 (57)), 143-164. SID. https://sid.ir/paper/89719/en

Vancouver: Copy

SABZROU MAHBOUBEH. VALUE ADDED TAX REFUND: GLOBAL EXPERIENCES AND A SOLUTION FOR IRAN. TAX JOURNAL[Internet]. 2011;NEW SERIES - 18(9 (57)):143-164. Available from: https://sid.ir/paper/89719/en

IEEE: Copy

MAHBOUBEH SABZROU, “VALUE ADDED TAX REFUND: GLOBAL EXPERIENCES AND A SOLUTION FOR IRAN,” TAX JOURNAL, vol. NEW SERIES - 18, no. 9 (57), pp. 143–164, 2011, [Online]. Available: https://sid.ir/paper/89719/en

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