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dc.contributor.authorFaridy, Nahida
dc.contributor.authorFreudenberg, Brett
dc.contributor.authorSarker, Tapan
dc.contributor.authorCopp, Richard
dc.date.accessioned2018-10-15T03:47:20Z
dc.date.available2018-10-15T03:47:20Z
dc.date.issued2016
dc.identifier.issn1448-2398en_US
dc.identifier.urihttp://hdl.handle.net/10072/100961
dc.description.abstractA 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.en_US
dc.description.peerreviewedYesen_US
dc.languageEnglishen_US
dc.publisherUniversity of New South Walesen_US
dc.publisher.urihttps://www.business.unsw.edu.au/research/research-journals/atax-journal/past-issuesen_US
dc.relation.ispartofpagefrom166en_US
dc.relation.ispartofpageto205en_US
dc.relation.ispartofissue1en_US
dc.relation.ispartofjournaleJournal of Tax Researchen_US
dc.relation.ispartofvolume14en_US
dc.subject.fieldofresearchTaxation Lawen_US
dc.subject.fieldofresearchcode180125en_US
dc.titleThe hidden compliance cost of VAT: An exploration of psychological and corruption costs of VAT in a developing countryen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
dc.description.versionPublisheden_US
gro.facultyGriffith Business School, Department of Accounting, Finance and Economicsen_US
gro.rights.copyright© 2016 Atax, The University of New South Wales . The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.en_US
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