Compliance Costs The Costs Of Paying Tax

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Compliance Costs The Costs Of Paying Tax

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Author : Michael Godwin
language : en
Publisher:
Release Date : 1979-01-01

Compliance Costs The Costs Of Paying Tax written by Michael Godwin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979-01-01 with Legislation 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.

A Review And Evaluation Of Methodologies To Calculate Tax Compliance Costs

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Author : Europäische Kommission. Generaldirektion Steuern und Zollunion
language : en
Publisher:
Release Date : 2013

A Review And Evaluation Of Methodologies To Calculate Tax Compliance Costs written by Europäische Kommission. Generaldirektion Steuern und Zollunion and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.

This study reviews, assesses and compares 12 methodologies which can be used for measuring compliance costs of taxation. These methodologies are: the Standard cost model (SCM); Paying taxes; the Taxpayer/business burden model; the Total cost of regulation to business (TCR); the Scanning instrument regulations of other compliance costs (SIROCCO); the Regulatory check-up model (RCM); Guidelines on the identification and presentation of compliance costs in legislative proposals by the Federal government (GIPCC); the Cost-driven approach to regulatory burden (CAR); the Complexity index of the UK Office of Tax Simplification; the Total cost to serve (TCD); the Tax information and impact note (TIIN), and the Bureaucracy cost index (BKI).

The Costs Of Tax Compliance

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Author : Canadian Tax Foundation
language : en
Publisher:
Release Date : 1961

The Costs Of Tax Compliance written by Canadian Tax Foundation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1961 with Corporations categories.

Taxation Compliance Costs In Asia Pacific Economies

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Author : Mohamed Ariff
language : en
Publisher:
Release Date : 2002

Taxation Compliance Costs In Asia Pacific Economies written by Mohamed Ariff and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Asia categories.

Tax Compliance Cost Surveys

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Author : Jacqueline Coolidge
language : en
Publisher:
Release Date : 2012

Tax Compliance Cost Surveys written by Jacqueline Coolidge and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.

Businesses especially small ones often face heavy costs in the process of preparing, filing, and paying taxes in addition to the burden of tax payments. These compliance costs, added to fines, penalties, and the risks of onerous inspections and demands for bribes, often deter business creation and growth in developing and transition countries. A tax compliance cost survey can provide useful information for the design of reforms to reduce compliance costs and risks for small businesses. This note highlights key findings of tax compliance cost surveys conducted in South Africa, the Republic of Yemen, Ukraine, and Peru that measured the burdens on business. These surveys helped fine-tune the design of reforms to lower costs for businesses and improve their competitiveness.

Corporations Federal Income Tax Compliance Costs

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Author : Kenneth Stanton Johnston
language : en
Publisher:
Release Date : 1963

Corporations Federal Income Tax Compliance Costs written by Kenneth Stanton Johnston and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with Business & Economics categories.

Cost Of Compliance

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Author : Justice T.N.C Rangarajan
language : en
Publisher:
Release Date : 2004

Cost Of Compliance written by Justice T.N.C Rangarajan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with categories.

Most people think of tax burden as the amount of tax that is paid. Rarely does anyone think of the cost of complying with the provisions of the Income Tax Act. Government is costing us more than the taxes we see, because it's difficult to see the extra cost of complying with government regulations. But if you come to think of it, there is a host of other expenditure involved apart from preparing the return of income and paying the tax. They extend from simple expenditure of taking photocopies of the documents to be filed with the return, to fees to experts and other administrative cost. Americans are adept at digging into what we may ignore as trivia. In USA it was estimated that individuals, businesses and non-profit institutions spent an estimated 5.8 billion hours in 2002 complying with the federal income tax code, with an estimated compliance cost of over $194 billion. This amounts to imposing a 20.4 % tax compliance surcharge for every dollar the income tax system collects. In India a socio economic research study initiated by the Planning Commission observed that among 20 countries the cost ranged from 0.36% to 28% of the tax paid while in India itself it went upto 14.5% not including bribes. In addition it is regressive in the sense that the cost is more for the lower tax payers and less for for higher tax assessees. I could not find any study of the cost to third parties of complying with tax collection at source. This is a classic case of outsourcing the collection process without any payment for it and I thought it is worth a look.

Tax Compliance Costs

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Author : Sebastian Eichfelder
language : en
Publisher:
Release Date : 2015

Tax Compliance Costs written by Sebastian Eichfelder and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.

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.

The Compliance Cost Of The U S Individual Income Tax System

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Author : Joel Slemrod
language : en
Publisher:
Release Date : 1984

The Compliance Cost Of The U S Individual Income Tax System written by Joel Slemrod and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Income tax categories.

This paper uses evidence from a survey of Minnesota taxpayers to estimate the magnitude and demographic patterns of the compliance cost of filing federal and state income tax returns. It concludes that in 1982 this cost was between $17 and $27 billion, or from five to seven percent of the revenue raised by the federal and state income tax systems combined. About two billion hours of taxpayer time were spent on filing tax returns, and about $3 billion was spent on professional tax assistance.