Dataset

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2. World Bank Indicators
3. Paying taxes: Time to comply with VAT refund (hours) (DB17-20 methodology)

Paying taxes: Time to comply with VAT refund (hours) (DB17-20 methodology)

The time to comply with VAT refund measures the time spent preparing and submitting the refund claim and the time spent preparing information for the tax officers, if, in 50% or more of cases, a company that requests a VAT cash refund arising from a capital purchase would be selected for an additional review. The component indicator is computed based on the methodology in the DB17-20 studies.