The VAT Compliance Burden in the UK: A Comparative Assessment

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

The VAT Compliance Burden in the UK: A Comparative Assessment

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

Authors

Dr Yige Zu yige.zu@durham.ac.uk
Associate Professor

C. Evans

R. Krever

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
Publisher URL	https://www.sweetandmaxwell.co.uk/catalogue/productdetails.aspx?recordid=338&productid=6614

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Copyright Statement
This is a pre-copyedited, author-produced version of an article accepted for publication in British tax review. following peer review. The definitive published version Zu, Y., Evans, C. & Krever, R. (2020). The VAT Compliance Burden in the UK: A Comparative Assessment. British Tax Review 2020(3): 354-377 is available online on Westlaw UK or from Thomson Reuters DocDel service.