Source: Australian Tax Forum Journal Article
Published Date: 1 Oct 2002
This study uses recent UK survey data (1,449 usable questionnaires) to test the influence of eight hypothesised variables, identified from prior literature, on VAT compliance costs. We extend the work of previous researchers by reporting separate results for (i) mandatory or core VAT compliance costs, and (ii) total VAT compliance costs.
The findings from the study suggest that increased compliance costs are associated, inter alia, with increased turnover, newly registered businesses, increased complexity and higher perceived psychological costs.
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