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VAT compliance in the United Kingdom

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dc.contributor.authorWebley, Paulen_AU
dc.contributor.authorAdams, Carolineen_AU
dc.contributor.authorElffers, Henken_AU
dc.contributor.authorAustralian National University. Centre for Tax System Integrityen_AU
dc.contributor.authorAustralian Taxation Officeen_AU
dc.date.accessioned2019-01-03T02:59:33Z
dc.date.available2019-01-03T02:59:33Z
dc.date.created1/12/2002en_AU
dc.description.abstractThis 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_AU
dc.format.extent36 pagesen_AU
dc.format.mimetypeapplication/pdfen_AU
dc.identifier.isbn0 642 76840 4en_AU
dc.identifier.issn1444-8211en_AU
dc.identifier.urihttp://hdl.handle.net/1885/154915
dc.language.isoen_AUen_AU
dc.provenancePermission received from RegNet to add their publications to Open Research - ERMS2457502en_AU
dc.publisherCentre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National Universityen_AU
dc.publisherAustralian Taxation Officeen_AU
dc.relation.ispartofseriesWorking paper (Centre for Tax System Integrity) ; no. 41en_AU
dc.rightsCentre for Tax System Integrity, Research School of Social Sciences, Australian National Universityen_AU
dc.rightsCommonwealth of Australiaen_AU
dc.subject.ddc336.200994en_AU
dc.subject.lcshTaxation - Australia.en_AU
dc.titleVAT compliance in the United Kingdomen_AU
dc.typeWorking/Technical Paperen_AU
dcterms.accessRightsOpen Accessen_AU
local.bibliographicCitation.placeofpublicationCanberra, ACTen_AU
local.publisher.urlhttp://regnet.anu.edu.au/en_AU
local.type.statusPublished Versionen_AU

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