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The law and policy of VAT tourist tax refund schemes
a comparative analysis -
How to manage value-added tax refunds
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Administering the value-added tax on imported digital services and low-value imported goods
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Disentangling the effects of large minimum wage and VAT changes on prices
evidence from Mexico -
Administering the value-added tax on imported digital services and low-value imported goods
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How to manage value-added tax refunds
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The Revenue Administration-Gap Analysis Program
model and methodology for value-added tax gap estimation -
Digitalization against the shadow economy
evidence on the role of company size -
The Revenue Administration-Gap Analysis Program
model and methodology for value-added tax gap estimation