Diagnosing the VAT Compliance Burden : A Cross-Country Assessment

This report sets out the findings of an extended study designed to test a diagnostic tool that has been developed for use in comparative cross-country assessments of the VAT compliance burden and its main drivers. It is based on data gathered from surveys conducted in the 47 member countries of the Forum on Tax Administration (FTA) that administer a Value Added Tax (VAT) or Goods and Services Tax (GST) regime

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Year of publication:	2020
Authors:	Highfield, Richard ; Evans, Chris ; Tran-Nam, Binh ; Walpole, Michael
Publisher:	[S.l.] : SSRN
Subject:	Umsatzsteuer \| Sales tax \| Welt \| World \| Steuermoral \| Tax compliance \| EU-Staaten \| EU countries \| Normbefolgung \| Legal compliance

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Extent:	1 Online-Ressource (59 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 21, 2019 erstellt
Other identifiers:	10.2139/ssrn.3726376 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014090975