This seminar is part of the tax research seminar online series hosted by the Melbourne Law School. We aim to provide a regular and congenial forum for presentation and discussion of new academic tax law, policy and theory research by colleagues in Australia, New Zealand and the region.
Complexity and high compliance costs have deter businesses from complying with their tax obligations. The VAT compliance burden has been found to be particularly significant compared to the burden imposed by other taxes, and the higher the burden the greater the likelihood of businesses, especially smaller enterprises, failing to properly comply with their tax obligations.
Over the last few decades, a variety of approaches have been used to gauge the size, nature and drivers of the burden imposed on businesses and others in complying with their tax obligations. In this paper, the authors set out the findings of an extended study which was conducted in 2018, utilising an innovative 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.
Source: unimelb.edu.au
