Publication details for Dr Yige ZuZu, Y., Evans, C. & Krever, R. (2020). The VAT Compliance Burden in the UK: A Comparative Assessment. British Tax Review 2020(3): 354-377.
- Publication type: Journal Article
- ISSN/ISBN: 0007-1870
- Further publication details on publisher web site
- Durham Research Online (DRO) - may include full text
Author(s) from Durham
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.