VAT compliance in the United Kingdom
| dc.contributor.author | Webley, Paul | en_US |
| dc.contributor.author | Adams, Caroline | en_US |
| dc.contributor.author | Elffers, Henk | en_US |
| dc.date.accessioned | 2004-11-29 | en_US |
| dc.date.accessioned | 2005-03-10 | en_US |
| dc.date.accessioned | 2011-01-05T08:56:18Z | |
| dc.date.available | 2005-03-10 | en_US |
| dc.date.available | 2011-01-05T08:56:18Z | |
| dc.date.created | 2002 | en_US |
| dc.date.issued | 2002 | en_US |
| dc.description.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. | en_US |
| dc.format.extent | 224108 bytes | en_US |
| dc.format.extent | 347 bytes | en_US |
| dc.format.mimetype | application/pdf | en_US |
| dc.format.mimetype | application/octet-stream | en_US |
| dc.identifier.uri | http://hdl.handle.net/1885/42664 | en_US |
| dc.identifier.uri | http://digitalcollections.anu.edu.au/handle/1885/42664 | |
| dc.language.iso | en_AU | en_US |
| dc.subject | Great Britain | en_AU |
| dc.subject | taxpayer compliance | en_AU |
| dc.subject | social norms | en_AU |
| dc.subject | tax evasion | en_AU |
| dc.subject | value-added tax | en_AU |
| dc.title | VAT compliance in the United Kingdom | en_US |
| dc.type | Working/Technical Paper | en_US |
| local.citation | No.41 | en_US |
| local.contributor.affiliation | ANU | en_US |
| local.contributor.affiliation | CTSI, RSSS | en_US |
| local.description.refereed | no | en_US |
| local.identifier.citationmonth | dec | en_US |
| local.identifier.citationyear | 2002 | en_US |
| local.identifier.eprintid | 2881 | en_US |
| local.rights.ispublished | yes | en_US |