Tax Compliance Costs: A Review of Cost Burdens and Cost Structures
Copyright policy )Tax Compliance Costs: A Review of Cost Burdens and Cost Structures
Our paper provides a comprehensive report of empirical research on tax compliance costs. Compared to previous reviews, our focus is on average costs for sub-groups (individual taxpayers, small businesses, large businesses) and the composition of the cost burden with regards to different cost components (in-house time effort, external adviser costs, other monetary expenses), different taxes (e.g. income tax, value added tax) and different activities like tax accounting and tax planning. In addition, we give a short review of the most important compliance cost drivers and discuss the underlying causes of tax complexity and compliance costs.
- University of Montreal Canada
- Otto-von-Guericke University Magdeburg Germany
ddc:330, cost structures, H24, H25, cost burdens, cost drivers, tax compliance costs, Tax compliance costs, cost structures, cost burdens, cost drivers, tax compliance costs,cost structures,cost burdens,cost drivers, H21, jel: jel:H21, jel: jel:H24, jel: jel:H25
ddc:330, cost structures, H24, H25, cost burdens, cost drivers, tax compliance costs, Tax compliance costs, cost structures, cost burdens, cost drivers, tax compliance costs,cost structures,cost burdens,cost drivers, H21, jel: jel:H21, jel: jel:H24, jel: jel:H25
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