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The Income Tax Compliance Cost Of Large And Mid Size Businesses
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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 The Income Tax Compliance Cost of Large and Mid-size Businesses by :
Download or read book The Income Tax Compliance Cost of Large and Mid-size Businesses written by and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
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:
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 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.
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 The Tax Compliance Costs of Large Corporations : an Empirical Inquiry and Comparative Analysis by : C. Evans
Download or read book The Tax Compliance Costs of Large Corporations : an Empirical Inquiry and Comparative Analysis written by C. Evans and published by . This book was released on 2016 with total page 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 High Cost of Tax Compliance for U.S. Business by : Hall
Download or read book High Cost of Tax Compliance for U.S. Business written by Hall and published by . This book was released on 1993 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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:
Download or read book Tax Compliance Costs for SMEs written by and published by . This book was released on 2022 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This Study is an update of the European Commission study on tax compliance costs for SMEs published in 2018 which provided an overview of the impact of tax regulation on the tax compliance burden faced by small- and medium-sized enterprises (SMEs). This study adopts and refines the approach and the methodology used in the 2018 study and complements it with a full coverage of the EU Member States and United Kingdom. The purpose of this study is to estimate the administrative burden for SMEs and large enterprises in the European Union and its Member States plus the United Kingdom due to the fiscal rules for tax filing. Tax regulation is often written in a way that addresses all types of enterprises similarly, SMEs often face a comparative disadvantage to large-scaled enterprises (LSEs) as the burden of compliance falls disproportionately on them relative to their size and because they often do not have sufficient financial and human resources to manage their regulatory obligations. SMEs currently account for almost all European Union (EU-28) non-financial business sector enterprises (99.8%), two-thirds of total EU-28 employment (66.6%) and slightly less than three-fifths (56.8%) of the value added generated by the nonfinancial business sector. This is why even small improvements in the regulatory environment for SMEs may have a large impact on the economy of the EU. The scope of the analysis is the Fiscal Year 2019. The administrative burden is estimated for five categories of taxes: "Corporate Income Tax", "Value Added Tax", "Wage related taxes and contributions", "Property and real estate tax" and "Local and regional taxes" while the industrial sectors covered for this study are "Manufacturing", "Construction", "Wholesale and retail trade", "Accommodation and food service activities" and "Professional, scientific and technical activities".
Book Synopsis Tax Compliance Costs for SMEs by : Valdani Vicari & Associati
Download or read book Tax Compliance Costs for SMEs written by Valdani Vicari & Associati and published by . This book was released on 2022 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Advisors' Understanding of Tax Compliance for Choice of Business Form by : Brett Freudenberg
Download or read book Advisors' Understanding of Tax Compliance for Choice of Business Form written by Brett Freudenberg and published by . This book was released on 2015 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt: Choosing an appropriate business form is important for those commencing business, as making the wrong choice may result in economic inefficiencies for both the business and the broader economy. The myriad of issues that need to be considered in this choice includes tax rate exposure, governance, equity raising, use of losses, sale of business and complexity.Given the life-cycle of businesses and regressive nature of compliance costs for small enterprises, to what extent are tax compliance cost issues considered by advisors, and are they aware of the relevant empirical evidence? This paper details a study that explored what advisors understanding of the tax compliance cost issues that can arise in terms of business forms. The findings suggest that advisors have limited knowledge of the empirical evidence about tax compliance cost which may adversely impact their advice on business formation which may have long term adverse economic implications.
Book Synopsis Tax Administration and Firm Performance by : Ms.Era Dabla-Norris
Download or read book Tax Administration and Firm Performance written by Ms.Era Dabla-Norris and published by International Monetary Fund. This book was released on 2017-04-14 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.
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.
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Book Synopsis The Income Tax Compliance Burden on Canadian Big Business by : Brian Erard
Download or read book The Income Tax Compliance Burden on Canadian Big Business written by Brian Erard and published by . This book was released on 1997 with total page 29 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
