Tax compliance costs: A review of cost burdens and cost structures

Sebastian Eichfelder and Francois Vaillancourt

No 178, arqus Discussion Papers in Quantitative Tax Research from arqus - Arbeitskreis Quantitative Steuerlehre

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 businesses, 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.

Keywords: tax compliance costs; cost structures; cost burdens; cost drivers (search for similar items in EconPapers)
JEL-codes: H21 H24 H25 (search for similar items in EconPapers)
Date: 2014
New Economics Papers: this item is included in nep-acc, nep-iue, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (20)

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Related works:
Journal Article: Tax Compliance Costs: A Review of Cost Burdens and Cost Structures (2014)
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:arqudp:178

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