Cultural advice

The Australian National University acknowledges, celebrates and pays our respects to the Ngunnawal and Ngambri people of the Canberra region and to all First Nations Australians on whose traditional lands we meet and work, and whose cultures are among the oldest continuing cultures in human history.

Aboriginal and Torres Strait Islander peoples are advised that ANU Library collections may include images, names, voices, and other representations of deceased persons.

Material in the collection may contain terms, language or views that reflect the period in which the item was created and may be considered inappropriate today.

VAT compliance in the United Kingdom

Thumbnail Image

Date

Authors

Webley, Paul
Adams, Caroline
Elffers, Henk
Australian National University. Centre for Tax System Integrity
Australian Taxation Office

Journal Title

Journal ISSN

Volume Title

Publisher

Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
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.

Description

Keywords

Citation

URI

http://hdl.handle.net/1885/154915

Collections

ANU Centre for Tax System Integrity (CTSI)

Source

Type

Working/Technical Paper

Book Title

Entity type

Access Statement

Open Access

License Rights

DOI

Restricted until

Downloads

File
Description
41.pdf (218.86 KB)

DSpace software copyright © 2002-2026 LYRASIS