VAT compliance in the United Kingdom

Date

2002

Authors

Webley, Paul
Adams, Caroline
Elffers, Henk

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Abstract

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.

Description

Keywords

Great Britain, taxpayer compliance, social norms, tax evasion, value-added tax

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Working/Technical Paper

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