The perception of many tax professionals and other scholars is that VAT auditing has a positive effect on compliance of VAT operators and the study was carried out to assess that belief. Quantitative data was collected from a sample of 353 respondents using probability sampling technique and 101 respondents responded positively representing a 29% response rate. The study established that there was a weak insignificant negative relationship between VAT compliance and audit and that only 1 % of VAT operator’s compliance is explained by VAT audits. In the circumstance, the study informed that VAT audits do not make a substantial impact on VAT compliance in Malawi. This means that VAT compliance cannot in any way be affected by audit rates in Malawi and that audit productivity and effectiveness does not add much value to compliance and revenue.

Page(s): 326-343                                                                                                                   Date of Publication: 18 December 2020

  Lovemore George Mwanandi Private Industry Practioner

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Lovemore George Mwanandi, “Impact of Auditing on VAT Compliance: A case study of small VAT operators in Blantyre City of Malawi” International Journal of Research and Innovation in Social Science (IJRISS) volume-4-issue-11, pp.326-343 November 2020  URL: https://www.rsisinternational.org/journals/ijriss/Digital-Library/volume-4-issue-11/326-343.pdf

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Impact of Auditing on VAT Compliance: A case study of small VAT operators in Blantyre City of Malawi