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

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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:	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

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