VAT thresholds and tax assessment: evidence from Taiwan

Da-Kai Wu, Joe Chen and Shih-Chang Huang

Applied Economics Letters, 2023, vol. 30, issue 10, 1314-1317

Abstract: Based on a dataset from the unique two-tier VAT (value-added tax) thresholds in Taiwan, this paper suggests that poor assessment of the sales of business entities by the competent tax authority has brought about severe underestimates of the amount of sales. It has resulted in a shortfall of tax revenue from small business entities and underscores the importance of tax enforcement.

Date: 2023
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DOI: 10.1080/13504851.2022.2053045

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