International VAT Monitor

Metrics & Ranking

SJR (SCImago Journal Rank)

Year	Value
2024	0.135

Quartile

Year	Value
2024	Q3

h-index

Year	Value
2024	2

Journal Rank

Year	Value
2024	25702

Journal Citation Indicator

Year	Value
2024	12

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Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar

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Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Economics, Econometrics and Finance and Social Sciences, designed to support cutting-edge academic discovery.

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Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• The Elusiveness of Neutrality – Why Is It So Difficult To Apply VAT to Financial Services?

  Citation: 31

  Authors: A.

• Combating Carousel Fraud: The General Reverse Charge VAT

  Citation: 9

  Authors: R.F.van, S.

• Taxation of Intra-Community Supplies of Goods

  Citation: 9

  Authors: C.

• EU Place-of-Supply Rules from 2010 – VAT Committee Guidelines

  Citation: 8

  Authors: F., W.vander

• Technology Can Solve MTIC Fraud – VLN, RTvat, D-VAT certification

  Citation: 8

  Authors: R.T.

• The Sad History of Carbon Carousels

  Citation: 8

  Authors: R.A.

• Rendering Platforms Liable to Collect and Pay VAT on B2C Imports: A Silver Bullet?

  Citation: 8

  Authors: M.

• China’s VAT Reform: Experiences and Lessons Learned

  Citation: 7

  Authors: S., R.

• European Commission’s New Package of Proposals on E-Commerce: A Critical Assessment

  Citation: 7

  Authors: M.

• VAT and E-Services: When Human Intervention Is Minimal

  Citation: 7

  Authors: M.

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