Skip navigation
Skip navigation

VAT compliance in the United Kingdom

Webley, Paul; Adams, Caroline; Elffers, Henk

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...[Show more]

CollectionsANU Research Publications
Date published: 2002
Type: Working/Technical Paper
URI: http://hdl.handle.net/1885/42664
http://digitalcollections.anu.edu.au/handle/1885/42664

Download

File Description SizeFormat Image
41.pdf218.86 kBAdobe PDFThumbnail
2881-~1P.XSH347 BUnknown


Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  23 August 2018/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator