The hidden compliance cost of VAT: An exploration of psychological and corruption costs of VAT in a developing country

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Faridy, Nahida
Freudenberg, Brett
Sarker, Tapan
Copp, Richard
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2016
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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.

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eJournal of Tax Research
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14
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1
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© 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.
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Taxation law
Accounting, auditing and accountability
Commercial law
International and comparative law
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