Tax Compliance Cost Surveys : Using data to design targeted reforms

Coolidge, Jacqueline

World Bank, Washington, DC

关键词: ADDED TAX;    ADMINISTRATIVE BARRIERS;    ADMINISTRATIVE REFORMS;    ADVISORY SERVICE;    ADVISORY SERVICES;   

RP-ID  :  54086

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Businesses especially small ones oftenface heavy costs in the process of preparing, filing, andpaying taxes in addition to the burden of tax payments.These compliance costs, added to fines, penalties, and therisks of onerous inspections and demands for bribes, oftendeter business creation and growth in developing andtransition countries. A tax compliance cost survey canprovide useful information for the design of reforms toreduce compliance costs and risks for small businesses. Thisnote highlights key findings of tax compliance cost surveysconducted in South Africa, the Republic of Yemen, Ukraine,and Peru that measured the burdens on business. Thesesurveys helped fine-tune the design of reforms to lowercosts for businesses and improve their competitiveness.