The hidden compliance cost of VAT: An exploration of psychological and corruption costs of VAT in a developing country
Article
Article Title | The hidden compliance cost of VAT: An exploration of psychological and corruption costs of VAT in a developing country |
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ERA Journal ID | 17101 |
Article Category | Article |
Authors | Faridy, Nahida (Author), Freudenberg, Brett (Author), Sarker, Tapan (Author) and Copp, Richard (Author) |
Journal Title | eJournal of Tax Research |
Journal Citation | 14 (1), pp. 166-205 |
Number of Pages | 40 |
Year | 2016 |
Place of Publication | Australia |
ISSN | 1448-2398 |
Web Address (URL) | https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2824781 |
Abstract | A Value Added Tax (VAT) is seen as critical in providing the tax revenue base for governments, especially developing nations. However, prior research about VAT compliance costs has largely occurred in developed nations and has generally excluded psychological and corruption costs. This article reports a study which measures and reflects upon the psychological costs both in quantitative and qualitative terms for small and medium enterprises in a developing nation, Bangladesh. The cost of corruption is also considered. The findings of this study provide valuable insights as to what is the true compliance cost for VAT in a developing country. |
Keywords | Tax compliance; psychological and corruption costs; VAT; developing country; Bangladesh; Compliance cost; Small business |
ANZSRC Field of Research 2020 | 350205. Household finance and financial literacy |
350299. Banking, finance and investment not elsewhere classified | |
Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
Byline Affiliations | Griffith University |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q73x8/the-hidden-compliance-cost-of-vat-an-exploration-of-psychological-and-corruption-costs-of-vat-in-a-developing-country
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