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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.issn1448-2398
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.
dc.description.peerreviewedYes
dc.languageEnglish
dc.publisherUniversity of New South Wales
dc.publisher.urihttps://www.business.unsw.edu.au/research/research-journals/atax-journal/past-issues
dc.relation.ispartofpagefrom166
dc.relation.ispartofpageto205
dc.relation.ispartofissue1
dc.relation.ispartofjournaleJournal of Tax Research
dc.relation.ispartofvolume14
dc.subject.fieldofresearchTaxation Law
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode180125
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1801
dc.titleThe hidden compliance cost of VAT: An exploration of psychological and corruption costs of VAT in a developing country
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionPublished
gro.facultyGriffith Business School, Department of Accounting, Finance and Economics
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.
gro.hasfulltextFull Text
gro.griffith.authorFreudenberg, Brett D.
gro.griffith.authorCopp, Richard I.
gro.griffith.authorSarker, Tapan
gro.griffith.authorFaridy, Nahida


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