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Research into barriers and incentives for businesses filing returns online

Abstract:

This short paper, to accompany the forthcoming VFM study on the filing of VAT and Company tax returns, looks at the barriers to businesses filing complete and accurate VAT and Company Tax returns on time and the range of incentives HM Revenue & Customs (HMRC) might use to encourage better compliance. First, it identifies potential barriers to efiling of taxes; barriers to e-government, those that might be specific to tax, those that might be specific to business. Second, it identifies tho...

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Publication status:
Published
Peer review status:
Peer reviewed

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Institution:
University of Oxford
Division:
SSD
Department:
Education
Role:
Author
Publisher:
National Audit Office Publisher's website
Host title:
HM Revenue and Customs: Filing VAT and Company Tax returns
Journal:
Article to accompany NAO value for money report Filing VAT and Company Tax returns Journal website
Publication date:
2006-01-01
Keywords:
Pubs id:
pubs:631667
UUID:
uuid:c54b9b7c-643f-4cee-a76a-87ce43e3bd70
Local pid:
pubs:631667
Source identifiers:
631667
Deposit date:
2016-07-04

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