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

Kent Matthews, Jean Lloyd-Williams

Research output: Journal PublicationArticlepeer-review

11 Citations (Scopus)


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 languageEnglish
Pages (from-to)39-49
Number of pages11
JournalInternational Journal of the Economics of Business
Issue number1
Publication statusPublished - Feb 2001
Externally publishedYes


  • Tax Evasion
  • The Firm
  • Value Added Tax

ASJC Scopus subject areas

  • Business, Management and Accounting (miscellaneous)
  • Economics and Econometrics


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