The Costs Of Tax Compliance

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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 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.

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.

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 Costs Of Tax Compliance

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Author : Canadian Tax Foundation
language : en
Publisher: Hassell Street Press
Release Date : 2021-09-09

The Costs Of Tax Compliance written by Canadian Tax Foundation and has been published by Hassell Street Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-09 with categories.

This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

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.

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).

Tax Compliance Costs Measurement And Policy

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Author : Cedric Thomas Sandford
language : en
Publisher:
Release Date : 1995-01

Tax Compliance Costs Measurement And Policy written by Cedric Thomas Sandford and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995-01 with Tax administration and procedure categories.

Scoping Study Of Small Business Tax Compliance Costs

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Author : Australia. Board of Taxation
language : en
Publisher:
Release Date : 2007

Scoping Study Of Small Business Tax Compliance Costs written by Australia. Board of Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Small business categories.

Personal Taxpayer Compliance Costs

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Author : Binh Tran-Nam
language : en
Publisher:
Release Date : 2013

Personal Taxpayer Compliance Costs written by Binh Tran-Nam 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.

Tax compliance inevitably requires taxpayers to incur costs, often significant, to fulfill their tax obligations. This paper reports on the tax compliance burden of Australian personal taxpayers in the 2011-12 tax year, using the refined Sandford methodology. The scope of the study is confined to individual taxpayers whose main income is not derived from self-employment. Unlike previous studies, the taxes under study in this paper are inclusive of all taxes imposed by the federal and state/territory governments. Random sample selection was made possible with the assistance from the Australian Taxation Office (ATO). The survey of just over 4,000 individuals was conducted in late 2012, using international best practice. The response rate is acceptable and the data is shown to be representative and free of non-response bias. Average tax compliance costs are derived from sample data, and these results are combined with macro-statistics provided by the ATO to generate aggregate personal taxpayer compliance costs.The study demonstrates that personal taxpayer compliance costs have grown over the past 17 years, whether measured in absolute terms or relative to tax revenue or Gross Domestic Product (GDP). For example, average real personal taxpayer compliance costs (whether gross or net) rose by about 73 per cent in the period from 1995 to 2012. Most of the increase in tax compliance costs is attributable to the costs of tax advisers. The findings of this study suggest that various technologically driven simplification initiatives undertaken by the government (such as e-tax and pre-filled income tax returns) have not been sufficient to slow down the growth in personal tax compliance costs.