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VAT compliance in the United Kingdom

CollectionsANU Centre for Tax System Integrity (CTSI)
Title: VAT compliance in the United Kingdom
Author(s): Webley, Paul
Adams, Caroline
Elffers, Henk
Australian National University. Centre for Tax System Integrity
Australian Taxation Office
Publisher: Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
Australian Taxation Office
Series/Report no.: Working paper (Centre for Tax System Integrity) ; no. 41
Description: 
This study aimed to uncover the factors that influence Value Added Tax (VAT) compliance. Small businesses from the catering and flooring/furnishing trades in the United Kingdom were sent a questionnaire designed to elicit their views on VAT and related issues. Responses were obtained from 359 businesses. Results showed that VAT compliance in small businesses shares a number of similarities with private income tax compliance: Social norms, equity, economic factors and personality are all important in predicting compliance.
URI: http://hdl.handle.net/1885/154915
ISBN: 0 642 76840 4
ISSN: 1444-8211

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