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Administrative and Compliance Costs of the VAT: A Review of the Evidence ” (June     2

Law Journal Articles Referring to this Journal Article

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The hidden compliance cost of VAT: an exploration of psychological and corruption costs of VAT in a developing country"	(2016) 14 E-Journal of Tax Research 166	Faridy, Nahida; Feudenberg, Brett; Sarker, Tapan; Copp, Richard	Australia	circa 2016	AustLII		1
"Small Business Start-up Compliance Costs of the Goods and Services Tax: Estimates and Lessons from Tax Reform"	(2002) 5 (3) Journal of Australian Taxation 382	Pope, Jeff; Rametse, Nthati	Australia	circa 2002	AustLII