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Tax Compliance Costs
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Book Synopsis Tax Compliance Costs for Companies in an Enlarged European Community by : Michael Lang
Download or read book Tax Compliance Costs for Companies in an Enlarged European Community written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2008-01-01 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: "When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.
Book Synopsis Corporations' Federal Income Tax Compliance Costs by : Kenneth Stanton Johnston
Download or read book Corporations' Federal Income Tax Compliance Costs written by Kenneth Stanton Johnston and published by . This book was released on 1963 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight Publisher : ISBN 13 : Total Pages :206 pages Book Rating :4.0/5 (18 download)
Book Synopsis Compliance Costs and Regulatory Burden Imposed by the Federal Tax Laws by : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Download or read book Compliance Costs and Regulatory Burden Imposed by the Federal Tax Laws written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1995 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributed to some depository libraries in microfiche.
Book Synopsis The Income Tax Compliance Cost of Large and Mid-Size Businesses by : Joel B. Slemrod
Download or read book The Income Tax Compliance Cost of Large and Mid-Size Businesses written by Joel B. Slemrod and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This reports presents evidence on the compliance costs of medium-sized businesses based on a survey conducted by the Office of Tax Policy Research. The survey attempts to measure the size and composition of compliance costs and to identify firm characteristics that affect these costs. Our analysis of the responses of taxpayers and tax professionals confirms the regressivity of business compliance costs and suggests that, as a proportion of taxes paid, they are significantly higher than for the largest U.S. businesses and for individual taxpayers. Comparisons to revenue must be done carefully, however, because the majority of medium-sized businesses are in fact not taxpaying entities, but are rather pass-through entities.
Book Synopsis Tax Compliance Costs Measurement and Policy by : Cedric Thomas Sandford
Download or read book Tax Compliance Costs Measurement and Policy written by Cedric Thomas Sandford and published by . This book was released on 1995-01 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Compliance Costs by : Sebastian Eichfelder
Download or read book Tax Compliance Costs written by Sebastian Eichfelder and published by . This book was released on 2015 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author :United States. Government Accountability Office Publisher :DIANE Publishing ISBN 13 :1428934235 Total Pages :32 pages Book Rating :4.4/5 (289 download)
Book Synopsis Tax Policy by : United States. Government Accountability Office
Download or read book Tax Policy written by United States. Government Accountability Office and published by DIANE Publishing. This book was released on 2005 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Tax Compliance Costs of Large Corporations by : Chris Evans
Download or read book The Tax Compliance Costs of Large Corporations written by Chris Evans and published by . This book was released on 2018 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article considers the tax compliance costs incurred by the large corporate sector. Using a survey of large and very large businesses and international groups in Australia, and drawing on the findings of other studies, the authors compare and contrast the current burden with the burden encountered by such businesses in Australia and elsewhere in recent years. They identify key trends in the compliance cost profile of the large corporate sector and possible explanations for those trends. They also discuss the factors that are perceived by survey respondents to give rise to high compliance costs. Finally, they provide insights into the relationship between the tax-risk positions taken by Australian firms in the large corporate sector and the compliance cost profiles of those firms.The research outcomes are both confirmatory and insightful. They confirm key findings from the literature that tax compliance costs are significant, regressive, and not reducing over time, but also provide new insights into the compliance cost profile of the large corporate sector -- an area of research that has previously been largely unexplored. The research suggests that, apart from business size, the number of taxes that the entity has to comply with is a significant predictor of the level of tax compliance costs. In addition, it suggests that, after controlling for size, entities that have been identified as a significant compliance risk by the tax authority have higher compliance costs than those with lower risk classifications. Besides these statistically measurable determinants, the study suggests that three broad drivers of tax compliance costs are perceived by taxpayers: the complexity and uncertainty of tax rules, the administrative compliance requirements imposed by tax authorities, and international exposure.
Book Synopsis Scoping Study of Small Business Tax Compliance Costs by : Australia. Board of Taxation
Download or read book Scoping Study of Small Business Tax Compliance Costs written by Australia. Board of Taxation and published by . This book was released on 2007 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Why People Pay Taxes by : Joel Slemrod
Download or read book Why People Pay Taxes written by Joel Slemrod and published by . This book was released on 1992 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experts discuss strategies for curtailing tax evasion
Book Synopsis A Review and Evaluation of Methodologies to Calculate Tax Compliance Costs by : Europäische Kommission. Generaldirektion Steuern und Zollunion
Download or read book A Review and Evaluation of Methodologies to Calculate Tax Compliance Costs written by Europäische Kommission. Generaldirektion Steuern und Zollunion and published by . This book was released on 2013 with total page 101 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study reviews, assesses and compares 12 methodologies which can be used for measuring compliance costs of taxation. These methodologies are: the Standard cost model (SCM); Paying taxes; the Taxpayer/business burden model; the Total cost of regulation to business (TCR); the Scanning instrument regulations of other compliance costs (SIROCCO); the Regulatory check-up model (RCM); Guidelines on the identification and presentation of compliance costs in legislative proposals by the Federal government (GIPCC); the Cost-driven approach to regulatory burden (CAR); the Complexity index of the UK Office of Tax Simplification; the Total cost to serve (TCD); the Tax information and impact note (TIIN), and the Bureaucracy cost index (BKI).
Book Synopsis Administrative and Compliance Costs of Taxation by : Cedric Thomas Sandford
Download or read book Administrative and Compliance Costs of Taxation written by Cedric Thomas Sandford and published by Hyperion Books. This book was released on 1989 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Compliance by Design Achieving Improved SME Tax Compliance by Adopting a System Perspective by : OECD
Download or read book Tax Compliance by Design Achieving Improved SME Tax Compliance by Adopting a System Perspective written by OECD and published by OECD Publishing. This book was released on 2014-10-24 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
Book Synopsis The International Taxation System by : Andrew Lymer
Download or read book The International Taxation System written by Andrew Lymer and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Book Synopsis Tax Compliance Costs in Small Firms by : Fred J. Mueller
Download or read book Tax Compliance Costs in Small Firms written by Fred J. Mueller and published by . This book was released on 1963 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Compliance Costs by : Sebastian Eichfelder
Download or read book Tax Compliance Costs written by Sebastian Eichfelder and published by . This book was released on 2009 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
