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VAT compliance in the United Kingdom

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  • Additional Information
    • Publication Date:
      2011
    • Collection:
      Australian National University: ANU Digital Collections
    • 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.
    • File Description:
      224108 bytes; 347 bytes; application/pdf; application/octet-stream
    • Relation:
      http://hdl.handle.net/1885/42664; http://digitalcollections.anu.edu.au/handle/1885/42664; https://openresearch-repository.anu.edu.au/bitstream/1885/42664/1/41.pdf.jpg
    • Online Access:
      http://hdl.handle.net/1885/42664
      http://digitalcollections.anu.edu.au/handle/1885/42664
      https://openresearch-repository.anu.edu.au/bitstream/1885/42664/1/41.pdf.jpg
    • Accession Number:
      edsbas.4576CDDD