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Small business owners' attitudes on VAT compliance in the UK

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  • Adams, Caroline
  • Webley, Paul

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  • Adams, Caroline & Webley, Paul, 2001. "Small business owners' attitudes on VAT compliance in the UK," Journal of Economic Psychology, Elsevier, vol. 22(2), pages 195-216, April.
    • Handle: RePEc:eee:joepsy:v:22:y:2001:i:2:p:195-216
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    6. Sijbren Cnossen, 1992. "Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries," IMF Staff Papers, Palgrave Macmillan, vol. 39(2), pages 211-255, June.
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    8. Shefrin, Hersh M & Thaler, Richard H, 1988. "The Behavioral Life-Cycle Hypothesis," Economic Inquiry, Western Economic Association International, vol. 26(4), pages 609-643, October.
    9. Wallschutzky, I. G., 1984. "Possible causes of tax evasion," Journal of Economic Psychology, Elsevier, vol. 5(4), pages 371-384, December.
    10. Webley, Paul, 1995. "Accounts of accounts: En route to an economic psychology of personal finance," Journal of Economic Psychology, Elsevier, vol. 16(3), pages 469-475, September.
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    Cited by:

    1. Susan C. Morse, 2013. "Narrative and Tax Compliance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 469-486, December.
    2. Antonides, Gerrit & de Groot, I. Manon, 2022. "Mental budgeting of the self-employed without personnel," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 98(C).
    3. Diana Onu & Lynne Oats, 2018. "Tax Talk: An Exploration of Online Discussions Among Taxpayers," Journal of Business Ethics, Springer, vol. 149(4), pages 931-944, June.
    4. Salahudeen Saeed, 2020. "Small Business Owners’ Perception On Value Added Tax Administration In Ghana: A Preliminary Study," Accounting & Taxation, The Institute for Business and Finance Research, vol. 12(1), pages 97-105.
    5. Oludele Akinloye Akinboade, 2015. "Correlates of Tax Compliance of Small and Medium Size Businesses in Cameroon," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 13(4 (Winter), pages 389-413.
    6. Ahmad Farhan Alshira’h & Moh’d Alsqour & Abdalwali Lutfi & Adi Alsyouf & Malek Alshirah, 2020. "A Socio-Economic Model of Sales Tax Compliance," Economies, MDPI, vol. 8(4), pages 1-15, October.
    7. Olsen, Jerome & Kasper, Matthias & Kogler, Christoph & Muehlbacher, Stephan & Kirchler, Erich, 2019. "Mental accounting of income tax and value added tax among self-employed business owners," Journal of Economic Psychology, Elsevier, vol. 70(C), pages 125-139.
    8. Ahmad Farhan Alshira’h & Hijattulah Abdul-Jabbar & Rose Shamsiah Samsudin, 2019. "The Effect of Tax Moral on Sales Tax Compliance among Jordanian SMEs," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(1), pages 30-41, January.
    9. Stephan Muehlbacher & Erich Kirchler, 2013. "Mental Accounting of Self-Employed Taxpayers: On the Mental Segregation of the Net Income and the Tax Due," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 412-438, December.
    10. Onu, Diana & Oats, Lynne, 2016. "“Paying tax is part of life”: Social norms and social influence in tax communications," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 29-42.
    11. Korndörfer, Martin & Krumpal, Ivar & Schmukle, Stefan C., 2014. "Measuring and explaining tax evasion: Improving self-reports using the crosswise model," Journal of Economic Psychology, Elsevier, vol. 45(C), pages 18-32.
    12. Sheunesu Zhou & Mandla Mfundo Masuku & Tendai Chimucheka & Ayansola Olatunji Ayandibu, 2023. "The effect of Regulatory Compliance on SMMEs’ Access to Government Support during Covid 19 Lockdown: the Case of King Cetshwayo District in KwaZulu Natal," Eurasian Journal of Business and Management, Eurasian Publications, vol. 11(2), pages 78-90.
    13. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
    14. Prinz, Aloys & Muehlbacher, Stephan & Kirchler, Erich, 2014. "The slippery slope framework on tax compliance: An attempt to formalization," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 20-34.
    15. Khuc Dinh Nam & Nguyen Thi Binh Minh, 2021. "Determinants affecting tax compliance: A case of business households in Ho Chi Minh City, Vietnam," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 11(1), pages 136-152.
    16. Hammar, Henrik & Jagers, Sverker C. & Nordblom, Katarina, 2009. "Perceived tax evasion and the importance of trust," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 38(2), pages 238-245, March.
    17. Stephan Muehlbacher & Erich Kirchler & Herbert Schwarzenberger, 2011. "Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework," European Journal of Law and Economics, Springer, vol. 32(1), pages 89-97, August.
    18. Ahmad Farhan Alshira¡¯h & Hijattulah Abdul-Jabbar, 2019. "A Conceptual Model of Sales Tax Compliance among Jordanian SMEs and Its Implications for Future Research," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(5), pages 114-114, May.
    19. Nagel, Hanskje & Rosendahl Huber, Laura & Van Praag, Mirjam & Goslinga, Sjoerd, 2019. "The effect of a tax training program on tax compliance and business outcomes of starting entrepreneurs: Evidence from a field experiment," Journal of Business Venturing, Elsevier, vol. 34(2), pages 261-283.

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