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- W2016084583 abstract "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." @default.
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- W2016084583 date "2014-01-01" @default.
- W2016084583 modified "2023-10-03" @default.
- W2016084583 title "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures" @default.
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- W2016084583 doi "https://doi.org/10.2139/ssrn.2535664" @default.
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