Tax Compliance Costs: A Review of Cost Burdens and Cost Structures

Sebastian Eichfelder () and Francois Vaillancourt
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Sebastian Eichfelder: Universität Magdeburg

Hacienda Pública Española / Review of Public Economics, 2014, vol. 210, issue 3, 111-148

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 business-es, 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. Classification JEL: H21, H24, H25

Keywords: Tax compliance costs; cost structures; cost burdens; cost drivers (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (22)

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Working Paper: Tax compliance costs: A review of cost burdens and cost structures (2014)
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