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Subjective Costs of Tax Compliance
Minnesota Law Review, 2023 This Article introduces and estimates the “subjective costs” of tax compliance, which are costs of tax compliance that people experience directly and individually.
Jonathan H. Choi, Ariel Jurow Kleiman
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Economic theory of tax compliance with special reference to tax compliance costs. [PDF]
, 2004 Tax compliance ...
Das-Gupta, Arindam
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Public Finance Review, 2017
As documented by empirical research, tax compliance costs are a considerable burden for households and businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. Investigating both aspects, we do not find significant evidence for a nonresponse bias.
Eichfelder, Sebastian, Hechtner, Frank
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As documented by empirical research, tax compliance costs are a considerable burden for households and businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. Investigating both aspects, we do not find significant evidence for a nonresponse bias.
Eichfelder, Sebastian, Hechtner, Frank
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Tax compliance costs and non-filing behaviour [PDF]
, 2004 Tax compliance ...
Das-Gupta, Arindam
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The compliance costs of collecting direct tax in the UK:
Journal of Public Economics, 2000John Hudson
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The Hidden Costs of Tax Compliance
SSRN Electronic Journal, 2013Lawmakers have long used the tax code for purposes far beyond simply collecting revenue to fund the federal government. Through the insertion of specialized tax provisions, the tax code is used to achieve policy and political aims as well. But these special provisions come at a price: economic growth is foregone, higher accounting costs are incurred ...
Jason J. Fichtner, Jacob M. Feldman
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Compliance costs — The cost of paying tax
Omega, 1978Abstract Compliance costs are the costs which taxpayers and others incur in meeting obligations imposed under tax legislation. The following paper reviews the existing body of research into these costs, considers the methodological problems revealed by research, and assesses the significance of compliance costs to public policy.
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Tax Compliance Costs for Companies in Slovenia and Croatia
FinanzArchiv, 2005The paper compares research on tax compliance costs for companies in two transition countries – Slovenia and Croatia – with other studies. The main purpose of the comparison is to discover whether the conclusions of the two research projects are similar to those of other studies, and what form any differences take.
Klun, Maja, Blažić, Helena
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COSTS OF TAX COMPLIANCE FOR ENTREPRENEURS
sj-economics scientific journal, 2017Research in the area of tax compliance costs has started in 20th centaury and is advanced in a number of countries. It resulted from belief that costly tax compliance is a waste of economic resources and increases tax burden of the enterprises without additional benefits to state budgets. As research shows, tax compliance costs are high, especially for
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2004
Abstract Compliance costs simply expressed are those costs that taxpayers incur as a result of meeting their taxation obligations over and above the payment of the tax itself. The burden of the compliance costs of taxation is now widely recognized throughout many countries in the world, particularly where research studies have taken ...
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Abstract Compliance costs simply expressed are those costs that taxpayers incur as a result of meeting their taxation obligations over and above the payment of the tax itself. The burden of the compliance costs of taxation is now widely recognized throughout many countries in the world, particularly where research studies have taken ...
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