Volume 18, Issue 9 (2011)
J Tax Res 2011, 18(9): 143-164 |
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Sabzrou M. Value Added Tax Refund: Global Experiences and a Solution for Iran. J Tax Res 2011; 18 (9) :143-164
URL: http://taxjournal.ir/article-1-110-en.html
URL: http://taxjournal.ir/article-1-110-en.html
Tax Researcher, State Tax organization.
Abstract: (8014 Views)
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 develoed 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.
Type of Study: Research |
Received: 2010/09/29 | Accepted: 2011/02/1 | Published: 2014/03/11
Received: 2010/09/29 | Accepted: 2011/02/1 | Published: 2014/03/11
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