VAT compliance in the United Kingdom
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Authors
Webley, Paul
Adams, Caroline
Elffers, Henk
Australian National University. Centre for Tax System Integrity
Australian Taxation Office
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Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
Australian Taxation Office
Australian Taxation Office
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.
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Working/Technical Paper
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Open Access