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 …

There is a great deal of evidence to suggest that tax evasion is now fairly extensive
throughout Western Europe and North America. Academic economists have shown …

The issue of tax compliance costs continues to attract public attention throughout the OECD.
This is particularly true in Australia, where major tax reforms are taking place. This paper …

The concept of a tax technology is used here as providing a unified framework for analyzing
both administrative activity by tax authorities and tax-resisting activity by taxpayers. This …

This study investigates the estimated cost of tax compliance for SMEs in Nigeria. The sum of
internal compliance cost, external compliance cost and incidental cost; including …

The case study illustrates that harassment typically results from (i) what is usually termed"
nonapplication of mind" by assessing officers (or AOs) in preparing assessment orders and …

This study presents survey evidence on the magnitude and determinants of tax compliance
costs in Flemish small and medium-sized enterprises (SMEs). Data were obtained from an …

Die Beurteilung von Steuersystemen ist nach neuerem Theorieverständnis kein Gegenstand
von Wertungen, sondern ist von der Erwünschtheit ihrer ökonomischen Wirkungen …

For decades, scholars and policy-makers have been interested in how fiscal policy
influences entrepreneurship. Until now, research has focused on fiscal policy at the federal …

The objective of this study is to measure the cost of compliance with the income tax of Indian
corporations and ascertain how these costs compare internationally. Sources of compliance …