The VAT-Evading Firm and VAT Evasion: An Empirical Analysis

Kent Matthews and Jean Lloyd-Williams

International Journal of the Economics of Business, 2001, vol. 8, issue 1, 39-49

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.

Keywords: Value Added Tax; Tax Evasion; The Firm (search for similar items in EconPapers)
Date: 2001
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Citations: View citations in EconPapers (7)

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DOI: 10.1080/13571510151075251

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