search query: @indexterm policy making / total: 165
reference: 59 / 165
| Author: | Godwin, M. |
| Title: | Value added tax in the UK: identifying the important issues |
| Journal: | Accounting and Business Research
1993 : SUMMER, VOL. 23:91, p. 237-247 |
| Index terms: | UNITED KINGDOM VALUE ADDED TAX POLICY MAKING |
| Language: | eng |
| Abstract: | This paper analyzes VAT policy in the UK , in the light of interviews conducted in 1988-89 with specialists drawn mainly from accounting and legal partnerships, industry and the civil service. The prime concern among interviewees was simplicity: it was considered highly desirable to avoid making the tax more complicated and to improve efficiency where possible. It would be undesirable to introduce additional tax rates. Compared with VAT in other countries, the UK tax has two idiosyncratic aspects: a high registration threshold and an extensive use of zero-rating. |
SCIMA