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VAT compliance in the United Kingdom

Webley, Paul; Adams, Caroline; Elffers, Henk


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...[Show more]

CollectionsANU Research Publications
Date published: 2002
Type: Working/Technical Paper


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