Source: Australian Tax Forum Journal Article
Published Date: 1 Jul 2017
The large-scale presence and the regressive nature of tax compliance costs, especially those in respect of the value-added tax (VAT), are well documented features of the tax systems of developed countries. Although there is less evidence available in the case of developing countries, empirical studies strongly suggest that enterprises in these countries face similar problems. In this article, legal design and administrative features and other strategies adopted by governments and their revenue authorities in developed and developing countries to mitigate VAT compliance costs are considered and contrasted. The proposition that governments and revenue authorities in developing countries have learnt from developed countries and deployed more sophisticated technical and automated solutions will thus be evaluated. The article also highlights the benefits and importance of minimising the division between the legal and administrative design approaches to mitigating high VAT compliance costs. It concludes by making suggestions on further interventions that could be considered by developing countries to mitigate VAT compliance costs, perhaps improve compliance and therefore boost much needed VAT revenues.
The Australian workrelated expenses regime: fit for purpose or ripe for reform? - Journal 01 Oct 2022
The exploitation of tax professional expenses for tax minimisation: evidence from Australia - Journal 01 Jul 2022
To cap or not to cap? Policy options for dealing with the costs of managing tax affairs deduction in Australia - Journal 01 Jun 2020
The impact of tax rate changes on capital gains realisations: evidence from Australia - Journal 01 Dec 2018
The impact of recent tax changes on tax complexity and compliance costs: The tax practitioners' perspective - Journal 01 Oct 2016
Taxing personal capital gains in Australia: An alternative way forward - Journal 01 Dec 2015
Are your affairs CGT small business concession ready? - Paper 28 Aug 2014
Are your affairs CGT small business concession ready presentation? - Presentation 28 Aug 2014
Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector - Journal 01 May 2014
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.