The Resource The VAT compliance burden in the UK : a comparative assessment

The VAT compliance burden in the UK : a comparative assessment

Label
The VAT compliance burden in the UK : a comparative assessment
Title
The VAT compliance burden in the UK : a comparative assessment
Creator
Subject
Language
eng
Summary
This article presents a study of the UK's VAT compliance burden and how it compares with that of other OECD states including Canada and South Africa. It reviews the methodology of the study and its main findings, including how compliance burdens are related to VAT law complexities, the frequency of administrative requirements, the capability of revenue bodies to meet taxpayer needs, and the costs and benefits of compliance. It discusses the UK policy implications
Citation source
In: British tax review. - London. - (2020), no. 3 ; p. 354-377
http://library.link/vocab/creatorName
  • Zu, Y
  • Evans, C
  • Krever, R.E
Geographic coverage
  • Europe
  • North America
  • Africa
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • tax policy
  • compliance costs
  • documentation requirements
Label
The VAT compliance burden in the UK : a comparative assessment
Instantiates
Publication
Label
The VAT compliance burden in the UK : a comparative assessment
Publication

Library Locations

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      52.3736660 4.9336932
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