Value-Added Taxes: Lessons Learned from Other Countries on Compliance Risks, Administrative Costs, Compliance Burden, and Transition Page: 3 of 67
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Results in Brief
Like Other Taxes, VATs Have Compliance Risks, Administrative
Costs, and Compliance Burden That Increase with the
Complexity of the Design
In Canada-One of Several Federal Countries with a VAT-Tax
System Complexity and Compliance Burden Vary among
Provinces Depending on Level of Coordination with a Federal
VAT Implementation in Australia, Canada, and New Zealand Built
on Preexisting Administrative Structures and Involved
Considerable Resources to Educate, Assist, and Register
Appendix I Objectives, Scope, and Methodology 48
Appendix II Goods and Services in Study Countries Subject to
Exemptions, Zero Rating, or Reduced Rating 50
Appendix III Specific VAT Treatment of Public Sector Entities and
Nonprofit Organizations in Australia and Canada 52
Appendix IV Applying the VAT to Hard-to-Tax Sectors 53
Appendix V Carousel Fraud in the European Union 56
Distribution of Economic Activity by Industry Sector
in Several Study Countries
GAO-08-566 Value-added Taxes
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United States. Government Accountability Office. Value-Added Taxes: Lessons Learned from Other Countries on Compliance Risks, Administrative Costs, Compliance Burden, and Transition, report, April 4, 2008; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc301986/m1/3/: accessed February 23, 2019), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.