Compliance costs caused by agency action? Empirical evidence and implications for tax compliance

Research, Preprint OPEN
Eichfelder, Sebastian; Kegels, Chantal;
  • Publisher: University of Wuppertal, Schumpeter School of Business and Economics Wuppertal
  • Subject: Tax compliance costs | H83 | Folgekosten | Steuermoral | Red tape | H25 | Belgien | Tax authority behavior | H26 | Tax administration | Finanzverwaltung | Tax compliance costs, Red tape, Tax administration, Tax compliance, Tax evasion, Tax authority behavior | Tax evasion | Tax compliance
    • jel: jel:H83 | jel:H26 | jel:H25
      ddc: ddc:330
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

The compliance costs of private taxpayers are not only affected by the tax law itself but also by its implementation through the tax authorities. In this paper we analyze the effect of the tax authorities on the burden of complying with tax regulations. Using survey dat... View more
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