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

Kent Matthews; Jean Lloyd-Williams

doi:10.1080/13571510151075251

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

Kent Matthews, Jean Lloyd-Williams

Research output: Journal Publication › Article › peer-review

11 Citations (Scopus)

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.

Original language	English
Pages (from-to)	39-49
Number of pages	11
Journal	International Journal of the Economics of Business
Volume	8
Issue number	1
DOIs	https://doi.org/10.1080/13571510151075251
Publication status	Published - Feb 2001
Externally published	Yes

Keywords

Tax Evasion
The Firm
Value Added Tax

ASJC Scopus subject areas

Business, Management and Accounting (miscellaneous)
Economics and Econometrics

Access to Document

10.1080/13571510151075251

Cite this

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

Abstract

Keywords

ASJC Scopus subject areas

Access to Document

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