Global VAT: A Refundable Cost of Doing International Business (An Exploratory Study of Awareness and Experiences of Exporters from Gujarat State of India)

Mapping the Global Future: Evolution Through Innovation, and Excellence”, Eds., Nejdet Delener, Leonora Fuxman, F. Victor Lu, and Susana Rodrigues, published by Global Business and Technology Association (GBATA), New York, USA, July, 2012, pp. 128-135. Printed in the United States of America, 2012

9 Pages Posted: 13 Aug 2012 Last revised: 28 Feb 2013

See all articles by Pawan K. Chugan

Pawan K. Chugan

Nirma University - Institute of Management

Amitabh Rai

Nirma University of Science and Technology

Date Written: July 10, 2012

Abstract

The costs of doing business internationally are many. Economizing on such costs is essential to be globally competitive. In this context, a rather overlooked area of cost reduction is the refund of global VAT incurred abroad on business expenses. A large number of exporters across the world do not claim such refunds either due to ignorance or because of legal and complex procedures involved in applying for such refunds. In this regard, this paper presents an exploratory attempt to understand the awareness and experiences on global VAT refunds from the exporters of Gujarat State of India vis-à-vis aims at creating awareness amongst the exporting community for availing such legitimate refunds and sets out an agenda for future detailed research on this hitherto unexplored subject.

Keywords: Value Added Tax, Global VAT Refunds, VAT Recovery Agencies, Awareness for VAT Refund

JEL Classification: E6, F23, F42, H2, H32, H87, K34

Suggested Citation

Chugan, Pawan Kumar and Rai, Amitabh, Global VAT: A Refundable Cost of Doing International Business (An Exploratory Study of Awareness and Experiences of Exporters from Gujarat State of India) (July 10, 2012). Mapping the Global Future: Evolution Through Innovation, and Excellence”, Eds., Nejdet Delener, Leonora Fuxman, F. Victor Lu, and Susana Rodrigues, published by Global Business and Technology Association (GBATA), New York, USA, July, 2012, pp. 128-135. Printed in the United States of America, 2012. Available at SSRN: https://ssrn.com/abstract=2128251

Pawan Kumar Chugan (Contact Author)

Nirma University - Institute of Management ( email )

Sarkhej Gandhinagar Highway
Ahmedabad, Gujarat 382481
India
+912717241900 (Phone)
+912717241916 (Fax)

Amitabh Rai

Nirma University of Science and Technology ( email )

Sarkhej Gandhinagar Road
Ahmedabad, Gujarat
India

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