This article explores the compliance burden imposed by the value added tax (VAT), which has traditionally been recognised as one of the more onerous taxes so far as compliance by business taxpayers is concerned. It compares the UK's VAT compliance burden with that experienced elsewhere in the...

Inherent features of any business tax are the imposition of relatively higher compliance costs on small businesses and higher administrative costs faced by tax authorities in respect of these firms, allied with low net tax revenue collected from the sector. A common response in jurisdictions...

Although VAT concessions have long been viewed as sources of revenue loss, economic distortions and increased compliance and administrative costs, they have proved stubbornly resistant to removal or modification. This article suggests a new mode of analysis that could be used as a reform tool....

The impact of the digital economy on tax compliance, tax bases and tax administration has emerged as a key issue for taxpayers, tax advisors, tax administrators and tax academics. The topic was the focus of the 13th International Conference on Tax Administration organised by the University of...

The world’s VAT systems have settled on a standard for cross-border sales, providing full relief from taxation in the source country to leave room for full taxation in the destination jurisdiction. China’s export VAT rules, which provide selective relief from tax on exports as a tool of...

The COVID-19 pandemic highlights the pressing need to address common challenges faced by all countries and, in particular, provide special support to developing countries through international cooperation. Taxation, in particular Value Added Tax (VAT), is a key area for strengthening...