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The VAT compliance burden in the UK : a comparative assessment.

Zu, Y. and Evans, C. and Krever, R. (2020) 'The VAT compliance burden in the UK : a comparative assessment.', British tax review., 2020 (3). pp. 354-377.


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.

Item Type:Article
Full text:(AM) Accepted Manuscript
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Publisher 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.
Date accepted:26 May 2020
Date deposited:14 July 2020
Date of first online publication:10 August 2020
Date first made open access:10 August 2021

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