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 …

Using instruments like information technology and paid preparation of tax returns, private
taxpayers have a set of strategies to optimize their compliance cost burden. Assuming …

This article surveys the existing literature on the compliance and administrative costs of VAT
incurred by the businesses and the governments respectively. The review focuses on the …

This study examines the influence of tax compliance costs on non-compliance behaviour,
taken together with the business characteristics and managerial perceptions of corporate …

Background: Several studies on tax compliance costs (TCCs) for small businesses found
them to be regressive in nature and, imposing a heavier burden on small businesses …

Compliance costs of taxpayers should not only be affected by the tax law itself but also by its
implementation through the tax authorities. In this paper we analyze the effect of authority …

Evasion of customs duties is a serious concern in developing countries, where tariff receipts
are often important, but their collection is often problematic. We study theoretically and …

The main objective of this study is to estimate compliance costs for personal income tax (PIT)
system in Malaysia and to investigate the effect of e-filing on compliance costs of PIT system …

We develop a framework for economy-wide modelling of value-added tax systems. Our
framework models a number of complexities of VAT systems as implemented by tax …

Using a survey of more than 18,000 taxpayers in North Rhine-Westphalia (Germany), we
estimate the income tax compliance costs of German households and study the …