The Resource Diagnosing the VAT compliance burden : a cross-country assessment

Diagnosing the VAT compliance burden : a cross-country assessment

Label
Diagnosing the VAT compliance burden : a cross-country assessment
Title
Diagnosing the VAT compliance burden : a cross-country assessment
Creator
Subject
Language
eng
Summary
Historically, a variety of methodologies have been used to gauge the size, nature and drivers of the burden imposed on businesses and others in complying with their tax obligations. While having their own set of features and distinct working objectives, the more commonly used methodologies are subject to a range of conceptual and practical limitations. In this article, the authors set out the findings of a study conducted across 47 countries in 2018, utilizing an innovative diagnostic tool and method for gauging compliance burden that has been developed for use in comparative cross-country assessments of the VAT compliance burden and its main drivers
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 31 (2020), no. 2 ; p. 84-93
http://library.link/vocab/creatorName
  • Evans, C
  • Highfield, R
  • Tran-Nam, B
  • Walpole, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • tax policy
  • tax compliance
  • compliance costs
Label
Diagnosing the VAT compliance burden : a cross-country assessment
Instantiates
Publication
Label
Diagnosing the VAT compliance burden : a cross-country assessment
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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