The VAT-evading firm and VAT evasion: An empirical analysis

Matthews, Kent ORCID: https://orcid.org/0000-0001-6968-3098 and Lloyd-Williams, Jean 2001. The VAT-evading firm and VAT evasion: An empirical analysis. International Journal of the Economics of Business 8 (1) , pp. 39-49. 10.1080/13571510151075251

Full text not available from this repository.

Abstract

It has been claimed that an increase in the ratio of VAT reclaimed to VAT paid is an indicator of increasing non-compliance. By examining this ratio, this paper evaluates the potential for VAT non-compliance in the Restaurant and Take-out, Clothing and Footwear, Furniture and Floor-coverings, and Hairdressing markets. Estimates of aggregate expenditure are used to estimate potential gross VAT payments. These are compared with actual gross payments as an indicator of the extent of non-compliance.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Schools > Business (Including Economics)
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HJ Public Finance J Political Science > J General legislative and executive papers J Political Science > JN Political institutions (Europe) > JN101 Great Britain
Uncontrolled Keywords:	Value Added Tax; Tax Evasion; The Firm
Publisher:	Taylor & Francis
ISSN:	1357-1516
Last Modified:	24 Oct 2022 09:54
URI:	https://orca.cardiff.ac.uk/id/eprint/42530

Citation Data

Cited 11 times in Scopus. View in Scopus. Powered By Scopus® Data

Actions (repository staff only)

Edit Item