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14 Austl. Tax F. 125 (1997)
Minimising the Compliance Costs of a GST

handle is hein.journals/austraxrum14 and id is 121 raw text is: Minimising the Compliance Costs of a GST Cedric Sandford* This paper considers the disadvantage inherent in a GST (or VAT as it is more generally called) of relatively high compliance costs. It describes the reasons for these higher compliance costs and, with particular emphasis on small business, it suggests what can be done, in the tax system, to control these high costs. Introduction The compliance costs of a GST (or VAT as it is more generally called) tend to be disproportionately high and constitute a major disadvantage to set against its significant merits. A GST necessarily generates high compliance costs for a number of reasons. (1) It is a transactions-based tax; unlike income tax, where the resulting tax base is a residual from a range of transactions, each transaction * Cedric Sandford is Emeritus Professor of Political Economy of the University of Bath, UK. He was formerly Director of the Bath University Centre for Fiscal Stud- ies. He has published widely, especially on subjects of capital taxation, tax policy- making and the compliance costs of taxation.

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