ERC Research Papers

VAT: The Unacceptable Face of Taxation?

Research Paper no. 14
Published 1995
by John Davison

John Davison is one of Britain's leading experts on VAT, Customs and Excise. This is a seminal work that explains in detail the shortcomings of the system in terms of its complexity, the relationship with the Taxpayer and the less than healthy culture of Customs and Excise.

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VAT: The Unacceptable Face of Taxation?