Download or read book Personal Taxpayer Compliance Costs written by Binh Tran-Nam and published by . This book was released on 2013 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax compliance inevitably requires taxpayers to incur costs, often significant, to fulfill their tax obligations. This paper reports on the tax compliance burden of Australian personal taxpayers in the 2011-12 tax year, using the refined Sandford methodology. The scope of the study is confined to individual taxpayers whose main income is not derived from self-employment. Unlike previous studies, the taxes under study in this paper are inclusive of all taxes imposed by the federal and state/territory governments. Random sample selection was made possible with the assistance from the Australian Taxation Office (ATO). The survey of just over 4,000 individuals was conducted in late 2012, using international best practice. The response rate is acceptable and the data is shown to be representative and free of non-response bias. Average tax compliance costs are derived from sample data, and these results are combined with macro-statistics provided by the ATO to generate aggregate personal taxpayer compliance costs.The study demonstrates that personal taxpayer compliance costs have grown over the past 17 years, whether measured in absolute terms or relative to tax revenue or Gross Domestic Product (GDP). For example, average real personal taxpayer compliance costs (whether gross or net) rose by about 73 per cent in the period from 1995 to 2012. Most of the increase in tax compliance costs is attributable to the costs of tax advisers. The findings of this study suggest that various technologically driven simplification initiatives undertaken by the government (such as e-tax and pre-filled income tax returns) have not been sufficient to slow down the growth in personal tax compliance costs.
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.
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:
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.
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.
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:
Download or read book Personal Income Tax Compliance Costs at an Individual Level in Croatia written by Helena Blažić and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyzes the compliance costs of personal income tax only for individuals (non-business) in Croatia (made in 2002 and referring to the tax year 2001). It refers mostly to the "social" concept of compliance costs, but also takes into account the "taxpayer" compliance costs. It follows classical analysis from that field of the research adapted to Croatian circumstances. It is taken into account that some taxpayers fill in their tax returns during their regular working time and also that some tax returns are filled in by tax administration clerks. An attempt is also made to assess psychological costs. Personal income tax compliance costs are shown not to be high with respect to the hours spent, total monetary value as well as the psychological costs. The cash flow costs are relatively high.
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.
Download or read book A Value added Tax written by Seth Kelly Parker and published by . This book was released on 1974 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Compliance Cost of the U S Individual Income Tax System written by Joel Slemrod and published by . This book was released on 1984 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper uses evidence from a survey of Minnesota taxpayers to estimate the magnitude and demographic patterns of the compliance cost of filing federal and state income tax returns. It concludes that in 1982 this cost was between $17 and $27 billion, or from five to seven percent of the revenue raised by the federal and state income tax systems combined. About two billion hours of taxpayer time were spent on filing tax returns, and about $3 billion was spent on professional tax assistance.
Download or read book Hidden Costs of Taxation written by Cedric Thomas Sandford and published by . This book was released on 1973 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding the Compliance Costs of Benefits and Tax Credits written by Frances Bennett and published by . This book was released on 2009 with total page 107 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This report describes a scoping study to understand more about the nature of the 'costs of compliance' that claimants of social security benefits and (personal) tax credits incur, and discusses possible ways of measuring such costs. 'Costs of compliance' refers to the costs - time, money and psychological costs - that are imposed on applicants for, and recipients of, benefits and tax credits and on others by meeting all the various requirements placed on them by social security and tax credit law and statutory authorities. Our main purpose in this report is to make the case for taking compliance costs into account in considering the impact of, and changes to, benefits and tax credits."--Executive summary, The Institute web site.
Download or read book Taxpayer Compliance Volume 1 written by Jeffrey A. Roth and published by University of Pennsylvania Press. This book was released on 1989-06-29 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on multiple disciplines with a significant interest in taxpayer compliance, Volume I critically reviews previous research on the subject, reaches conclusions and recommends future research programs to fill gaps in knowledge.
Download or read book The Distribution of UK Personal Income Tax Compliance Costs written by Laurence Mathieu and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: Governments are committed to reducing the regulatory burden on business and individuals, while at the same time transferring many tasks from bureaucrats. One such example is tax compliance where self assessment has raised concerns that such transfers may place a particularly heavy burden on lower income and elderly taxpayers. This is the first study since its introduction into the UK in 1996 of the regulatory burden which self assessment imposes on individuals. We identify both the total compliance burden and its components for individuals who might be expected to incur high compliance costs because they pay tax on non business employment income. We use a specially designed questionnaire and find that within this group the burden seems to have increased by less than 25 per cent. Compliance costs are regressive, but do not impinge disproportionately on the elderly. The compliance burden is determined by income, occupation, education (but not specifically in accounting subjects) and
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.
Download or read book Enhancing Voluntary Compliance by Reducing Compliance Costs written by Glenn P. Jenkins and published by . This book was released on 1993 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Energy Abundance and Economic Growth written by Ross McKitrick and published by . This book was released on 2014 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
