A review and evaluation of methodologies to calculate tax compliance costs

Ramboll Management Consulting, The Evaluation Partnership and Europe Economic Research

No 40, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: This study reviews, assesses and compares twelve 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 (TCS), the Tax Information and Impact Note (TIIN), and the Bureaucracy Cost Index (BKI).

Keywords: European Union; taxation; tax compliance costs (search for similar items in EconPapers)
JEL-codes: H20 H29 (search for similar items in EconPapers)
Pages: 111 pages
Date: 2014-02
New Economics Papers: this item is included in nep-acc, nep-eur, nep-iue, nep-pbe and nep-pub
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