Tax Compliance Cost Surveys : Using data to design targeted reforms

Businesses especially small ones often face heavy costs in the process of preparing, filing, and paying taxes in addition to the burden of tax payments. These compliance costs, added to fines, penalties, and the risks of onerous inspections and demands for bribes, often deter business creation and growth in developing and transition countries. A tax compliance cost survey can provide useful information for the design of reforms to reduce compliance costs and risks for small businesses. This note highlights key findings of tax compliance cost surveys conducted in South Africa, the Republic of Yemen, Ukraine, and Peru that measured the burdens on business. These surveys helped fine-tune the design of reforms to lower costs for businesses and improve their competitiveness.

Bibliographic Details

Main Author:	Coolidge, Jacqueline
Language:	English
Published:	World Bank, Washington, DC 2010-02
Subjects:	ADDED TAX, ADMINISTRATIVE BARRIERS, ADMINISTRATIVE REFORMS, ADVISORY SERVICE, ADVISORY SERVICES, AUDITS, BARRIERS TO INVESTMENT, BRIBES, BUSINESS ACTIVITIES, BUSINESS ENVIRONMENT, BUSINESS ENVIRONMENTS, BUSINESS EXPERIENCE, BUSINESS OWNER, BUSINESS TAX, CHECKS, COMPETITIVE MARKETS, COMPLIANCE COST, CORPORATE INCOME TAX, CORRUPTION, DEVELOPING COUNTRIES, ECONOMIC DEVELOPMENT, ECONOMIC GROWTH, EFFECTIVE TAX RATES, EMPLOYEE, ETHNIC GROUPS, FINANCE CORPORATION, FIXED ASSETS, FOREIGN INVESTMENT, INCOME, INSURANCE, INTERNATIONAL DEVELOPMENT, INTERNATIONAL FINANCE, INVESTMENT CLIMATE, INVESTMENT POLICY, JOB CREATION, JURISDICTIONS, LOCAL CURRENCY, MICRO-ENTERPRISES, MICROENTERPRISES, NATIONAL TREASURY, NEW BUSINESS, NEW BUSINESSES, OPPORTUNITY COST, OUTREACH, OUTSOURCING, PARTICULAR COUNTRY, PAYROLL TAX, PAYROLL TAXES, PENSION, PENSION FUND, PUBLIC RELATIONS, REFORM PROGRAM, SMALL BUSINESS, SMALL BUSINESS OWNERS, SMALL BUSINESSES, SOCIAL INSURANCE FUNDS, TAX, TAX ACCOUNTING, TAX ADMINISTRATION, TAX BURDEN, TAX COLLECTION, TAX COLLECTORS, TAX COMPLIANCE, TAX COMPLIANCE COSTS, TAX COST, TAX EVASION, TAX FORMS, TAX OFFICES, TAX POLICY, TAX PREPARERS, TAX REFORM, TAX REFORMS, TAX REGIME, TAX REGIMES, TAX RETURNS, TAX SYSTEMS, TAXATION, TAXPAYERS, TRANSITION COUNTRIES, TURNOVER, TURNOVER TAX,
Online Access:	http://documents.worldbank.org/curated/en/2010/02/12114167/tax-compliance-cost-surveys-using-data-design-targeted-reforms https://hdl.handle.net/10986/10509
Tags:	Add Tag No Tags, Be the first to tag this record!