Full Regularization in VAT and Its Difficulties

In this Column, the author explains that in tax audits the authorities should consider all aspects related to VAT, which, due to the technical complexity of this tax, is not always easy.

Authors

Publication Details

Journal
International VAT Monitor
Published
2025-05-20
DOI
https://doi.org/10.59403/hza13f
Primary Topic
Financial Reporting and Valuation Research
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Full Regularization in VAT and Its Difficulties

Fernando Gallardo
International VAT Monitor
Financial Reporting and Valuation Research
article

Full Regularization in VAT and Its Difficulties

Fernando Gallardo
article en

Abstract

In this Column, the author explains that in tax audits the authorities should consider all aspects related to VAT, which, due to the technical complexity of this tax, is not always easy.

International VAT MonitorVol. 36(3)
Openalex Percentile: Top 84%
Financial Reporting and Valuation Research
DOISourceOpenAlex
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

Full Regularization in VAT and Its Difficulties — Fernando Gallardo · International VAT Monitor (2025) | TGRS Research Map | TGRS