Compliance Costs Related to Cross-Border Activity

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No 53, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: This study estimates the average tax related compliance costs arising from individual cross-border activities. This is with a view to understanding the tax related obstacles that exist for individuals whose economic activities are of a cross border nature. The main objective is to help understand which Member States' tax systems seem to operate more cost effectively than others and provide evidence of the financial strain generated by tax related compliance costs (excluding the cost of the tax) to individuals within the European Union.

Keywords: European Union; taxation; Compliance costs (search for similar items in EconPapers)
Pages: 180 pages
Date: 2014-10
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