Administrative And Compliance Costs Of Taxation
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Administrative And Compliance Costs Of Taxation
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Author : Cedric Thomas Sandford
language : en
Publisher: Hyperion Books
Release Date : 1989
Administrative And Compliance Costs Of Taxation written by Cedric Thomas Sandford and has been published by Hyperion Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Impôt - Administration et procédure - Grande-Bretagne categories.
Tax Compliance Costs For Companies In An Enlarged European Community
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2008-01-01
Tax Compliance Costs For Companies In An Enlarged European Community written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-01-01 with Law categories.
"When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.
Administrative And Compliance Costs Of Taxation
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Author :
language : de
Publisher:
Release Date : 1989
Administrative And Compliance Costs Of Taxation written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Tax administration and procedure categories.
Administrative Costs Of Tax Compliance Seventh Report Of Session 2003 04 Report Together With Formal Minutes Oral And Written Evidence
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Author : Great Britain. Parliament. House of Commons. Treasury and Civil Service Committee
language : en
Publisher:
Release Date : 2004
Administrative Costs Of Tax Compliance Seventh Report Of Session 2003 04 Report Together With Formal Minutes Oral And Written Evidence written by Great Britain. Parliament. House of Commons. Treasury and Civil Service Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Tax administration and procedures categories.
The Committee's inquiry examines the administrative costs of tax compliance placed on business (covering all taxes administered by H.M. Customs & Excise and the Inland Revenue) and how this has changed over time, as well as the success of steps that have been taken to reduce these costs. The Committee recognises that reducing compliance costs is only one of a number of objectives for the taxation system; and acknowledges the difficulty in striking a balance between making the system simple to understand and operate, whilst ensuring appropriate checks and balances exist to minimise tax avoidance. Recommendations made include that the Government should clarify the relative priority attached to the various objectives of the tax system; and that the new taxation department (to be formed by the merger of the Inland Revenue and HM Customs & Excise) should develop a better focused PSA target on compliance costs. Although comparative analyses indicate that UK administrative costs are lower with fewer regulations than most EU countries, the Committee also calls for more accurate calculation of compliance costs to help inform tax system objectives, in light of work carried out in the Netherlands.
Administrative And Compliance Costs Of Taxation And Public Transfers In The Netherlands
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Author : Maarten Adriaan Allers
language : en
Publisher:
Release Date : 1994
Administrative And Compliance Costs Of Taxation And Public Transfers In The Netherlands written by Maarten Adriaan Allers and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Taxation categories.
National Report On Administrative And Compliance Costs Of Taxation
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Author : F. W. Imhof
language : en
Publisher:
Release Date : 1988
National Report On Administrative And Compliance Costs Of Taxation written by F. W. Imhof and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with categories.
Administrative And Compliance Costs Of Taxation
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Author : International Fiscal Association Staff
language : en
Publisher: Springer
Release Date : 1989-06-20
Administrative And Compliance Costs Of Taxation written by International Fiscal Association Staff and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989-06-20 with Business & Economics categories.
Optimal Tax Administration
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Author : Mr.Michael Keen
language : en
Publisher: International Monetary Fund
Release Date : 2017-01-20
Optimal Tax Administration written by Mr.Michael Keen and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-20 with Business & Economics categories.
This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.
The Costs Of Taxation And The Marginal Cost Of Funds
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Author : Mr.Joel Slemrod
language : en
Publisher: International Monetary Fund
Release Date : 1995-08-01
The Costs Of Taxation And The Marginal Cost Of Funds written by Mr.Joel Slemrod and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995-08-01 with Business & Economics categories.
It is argued that taxation causes three kinds of deadweight losses and two types of direct costs. The deadweight losses arise from substitution, evasion, and avoidance activities while the direct costs are administrative and compliance costs. Some of these social costs tend to be discontinuous and/or nonconvex. Because most models of taxation ignore some components of the social costs of taxation, their conclusions cannot be of a general nature. An alternative approach to policy evaluation is to rely on a marginal efficiency cost of funds rule which can indicate appropriate directions of reforms. The paper discusses its merits, applicability, and limitations, as well as its relationship to other concepts.
The Administrative And Compliance Costs Of The Personal Income Tax And Payroll Tax System In Canada 1986
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Author : François Vaillancourt
language : en
Publisher:
Release Date : 1989
The Administrative And Compliance Costs Of The Personal Income Tax And Payroll Tax System In Canada 1986 written by François Vaillancourt and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Business & Economics categories.
Study providing information on the characteristics of the administrative and compliance costs and focusing on the fact that these costs should be taken into account by policy makers. The author estimates the costs to individuals, employers and financial institutions of complying with the personal income tax and also the costs to the federal and provincial government of administering the income tax, the Canada Pension Plan, the Quebec Pension Plan and employment insurance.