Reconciling differences between two surveys on tax compliance costs: A decomposition analysis of Hungarian results

András Svraka

Taxation Working Papers from Ministry of Finance, Department of Tax Policy and International Taxation

Abstract: In this paper we investigate what methodological and sampling factors can lead to widely different results on Hungarian tax compliance costs between recent studies based on standard cost models and representative firm level surveys. We validate the surveys' data on Hungarian administrative records and show that survey samples differ markedly from the total population of firms on key business indicators which could bias tax compliance estimates. Finally we adjust survey data to match administrative records and we account for the majority of the gap between enterprise tax compliance cost to turnover ratios from surveys studied in a decomposition exercise.

JEL-codes: C80 H29 M48 (search for similar items in EconPapers)
Date: 2022-09
New Economics Papers: this item is included in nep-iue
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Persistent link: https://EconPapers.repec.org/RePEc:auo:moftwp:11

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