Autori: Adams, Caroline , Elffers, Henk , Webley, Paul
Titolo: VAT compliance : an econommic psychological approach
Periodico: International Center for Economics Research, Torino. ICER - Working papers series
Anno: 1999 - Fascicolo: 2 - Pagina iniziale: 1 - Pagina finale: 25

This study aimed to uncover the factors that influence value added tax (VAT) compliance. Small businesses from the catering and flooring/furnishing trades in the United Kingdom were sent a questionnaire designed to elicit their views on VAT and related issues. Responses were obtained from 359 businesses. Results showed that VAT compliance in small businesses shares a number of similarities with private income tax compliance with Social norms, equity, economic factors and personality all important in predicting compliance.


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