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European Tax Survey

Matthias Mors, Anne Bucher, Katri Kosonen, Philippe Cattoir, Win Koevoets and Werner Vanborren
Additional contact information
Matthias Mors: European Commission
Anne Bucher: European Commission
Win Koevoets: European Commission

No 3, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: In order to have a better understanding of the impact of taxation on companies' decisions and activities, and potential costs that may arise from the lack of coordination in this area at EU level, the European Commission's Taxation and Customs Union Directorate-General launched a European Tax Survey. Seven hundred companies active in the EU participated in the Survey providing information on a large number of tax compliance related issues. Company responses included quantitative estimates of their compliance costs and opinions on a number of issues related to tax systems

Keywords: European Union; Taxation; Compliance costs (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Pages: 159 pages
Date: 2004-11, Revised 2004-11
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