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

Matthews, Kent 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: 04 Jun 2017 04:40
URI: http://orca.cf.ac.uk/id/eprint/42530

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