A Study on the Value Added Tax Reimbursement for Exporters (2010)

The objective of this study is to analyze the level of negative impact on the activity and performance of export-oriented companies caused by the non-refunded Value Added Tax (VAT). Together with the identification of challenges to timely reimbursement, the study aimed also the assessment of the economic impact: costs and benefits of VAT reimbursement in specific export industries, including measurement of the value of VAT reimbursements outstanding to firms in specified export sectors and the average time period to receive VAT reimbursement after the application.

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