The research project entitled “A Study of the Value-Added Tax Refund System,” conducted through cooperation between the Mongolian Association of Certified Tax Consultants and Chiba University of Commerce in Japan, has been successfully completed.
The joint research was carried out by Ms. Ts. Ariunsaikhan, Chief Executive Officer of Prosolutions TIN LLC and a Certified Tax Consultant, representing Mongolia, and Professor Kimie Tanigawa of Chiba University of Commerce, representing Japan.
The study confirmed the successful implementation of Mongolia’s VAT refund system and explored whether a similar framework could potentially be introduced in Japan.
The research also provided valuable insights into the current state of Mongolia’s tax system and the progress of its digital transformation. Professor Tanigawa expressed her surprise that Mongolia’s level of digitalization was ahead of Japan’s in certain areas and indicated her interest in conducting more in-depth research in the future.
Building on the findings of this study, the researchers plan to continue their collaboration by exploring methodologies for big data-driven tax assessment.
