The VAT Compliance Burden in the UK: A Comparative Assessment

Zu, Y.; Evans, C.; Krever, R.

Abstract

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. 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. Discusses the UK policy implications.

Citation

Zu, Y., Evans, C., & Krever, R. (2020). The VAT Compliance Burden in the UK: A Comparative Assessment. British Tax Review, 2020(3), 354-377

• Journal Article Type: Article
• Acceptance Date: May 26, 2020
• Online Publication Date: Aug 10, 2020
• Publication Date: 2020
• Deposit Date: Jul 14, 2020
• Publicly Available Date: Aug 10, 2021
• Journal: British tax review.
• Print ISSN: 0007-1870
• Publisher: Sweet and Maxwell
• Peer Reviewed: Peer Reviewed
• Volume: 2020
• Issue: 3
• Pages: 354-377
• Public URL: https://durham-repository.worktribe.com/output/1266708
• Publisher URL: https://www.sweetandmaxwell.co.uk/catalogue/productdetails.aspx?recordid=338&productid=6614