The evaluation of taxpayers' compliance costs has grown in significance within tax system
research over the last 15 years. In 2001, two surveys of VAT and personal income taxpayers …

The 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 …

The paper examines the taxation compliance costs of the individual taxpayers in Malaysia.
Two research questions are investigated in this study:(i) the compliance costs incurred by …

This article is a succinct description of research into the underground economy (UE) in
Croatia in the 1990 to 2000 period. The circumstances surrounding and the reasons for the …

Abstract (english) The paper measures the tax compliance costs of business units that pay
personal income tax in Croatia for the period 2001/2002. They comprise all taxes, except …

The paper measures the tax compliance costs of companies in Croatia for the period
2001/2002. The research was carried out by an interview survey (face to face). Although …

Sažetak U radu se sintetiziraju rezultati kvantitativnih i kvalitativnih istraživanja troškova
oporezivanja u Hrvatskoj za godinu 2001/2002, koja su obuhvatila troškove poreznih …

Taxation compliance costs have, in the last twenty-five years, been the subject of growing
interest, especially in developed countries-on the part of both academics and governments …

The first part of the paper discusses methodologies of measurement for the administrative
and compliance costs of taxation. The next section analyzes the overall administrative costs …

This paper estimates tax compliance costs for business taxpayers in Ethiopia; it also
assesses factors affecting the magnitude of tax compliance costs. The paper uses survey …