Impact of Auditing on VAT Compliance: A case study of small VAT operators in Blantyre City of Malawi

Lovemore George Mwanandi
Additional contact information
Lovemore George Mwanandi: Private Industry Practioner

International Journal of Research and Innovation in Social Science, 2020, vol. 4, issue 11, 326-343

Abstract: The perception of many tax professionals and other scholars is that VAT auditing has a positive effect on compliance of VAT operators and the study was carried out to assess that belief. Quantitative data was collected from a sample of 353 respondents using probability sampling technique and 101 respondents responded positively representing a 29% response rate. The study established that there was a weak insignificant negative relationship between VAT compliance and audit and that only 1 % of VAT operator’s compliance is explained by VAT audits. In the circumstance, the study informed that VAT audits do not make a substantial impact on VAT compliance in Malawi. This means that VAT compliance cannot in any way be affected by audit rates in Malawi and that audit productivity and effectiveness does not add much value to compliance and revenue.

Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.rsisinternational.org/journals/ijriss/ ... issue-11/326-343.pdf (application/pdf)
https://rsisinternational.org/virtual-library/pape ... tyre-city-of-malawi/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:4:y:2020:i:11:p:326-343

Access Statistics for this article

International Journal of Research and Innovation in Social Science is currently edited by Dr. Nidhi Malhan

More articles in International Journal of Research and Innovation in Social Science from International Journal of Research and Innovation in Social Science (IJRISS)
Bibliographic data for series maintained by Dr. Pawan Verma ().