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VAT compliance cost indicators


This article reviews recent surveys of the tax compliance costs associated with Value Added Taxes (like the Australian GST). It uses such surveys to identify what aspects of VAT seem to be associated with higher compliance costs. This provides a form of ‘litmus test’ which might be used, without the need to embark on an expensive survey in any jurisdiction, to judge whether the VAT of a particular country may be a cause of higher than necessary compliance costs and why.

Author profile

Prof Michael Walpole CTA
Prof Michael Walpole is a Professor of Taxation Law in the School of Accounting, Auditing and Taxation (including Atax) at UNSW Business School. Prior to academic life, Michael was variously a Tax Consultant with Ernst & Young, and was in private practice as a legal practitioner. Michael has authored and co-authored several books, including Proposals for the Reform of the Taxation of Goodwill, Understanding Taxation Law, and Compliance Cost Control. Michael has also written and presented many papers on his research topics to practitioner and academic audiences in Australia and overseas. He is the editor of the Australian Tax Forum and is an International Research Fellow at the Oxford University Centre for Business Tax in the Said Business School, University of Oxford. He has been a visiting Professor at the OECD’s Centre for Tax Policy and Administration and remains involved in its work on GST/VAT. - Current at 21 December 2020
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