VAT Compliance Cost Indicators

Résumé du livre

This article reviews recent surveys of the tax compliance costs associated with Value Added Taxes (like the Australian GST). It uses such surveys to identify what aspects of VAT seem to be associated with higher compliance costs. This provides a form of 'litmus test' which might be used, without the need to embark on an expensive survey in any jurisdiction, to judge whether the VAT of a particular country may be a cause of higher than necessary compliance costs and why.