VAT is an important revenue source for all governments levying the tax. The collections fund important public goods and services that enhance the lives of those persons whose consumption triggers the tax and who ultimately bear the burden of the tax. Along the supply chain to that final...

Instead of abolishing internal border controls in 1993, the European Union (EU) replaced them with VAT and statistical requirements that appear to be just as onerous. For Dutch businesses, the compliance costs of the new requirements are, on average, 5 per cent of the value of their intra-EU...

This article presents the findings of a pilot research project designed to evaluate the merits of a prototype diagnostic tool for gauging the nature and likely overall incidence of value added tax (VAT) compliance costs at the country level, and to assess its use in comparative cross-country...

Instead of abolishing internal border controls in 1993, the European Union (EU) replaced them with VAT and statistical requirements that appear to be just as onerous. For Dutch businesses, the compliance costs of the new requirements are, on average, 5 % of the value of their intra-Eu trade....