Publication: Tax Compliance Cost Surveys : Using data to design targeted reforms
Date
2010-02
ISSN
Published
2010-02
Author(s)
Coolidge, Jacqueline
Abstract
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.
Citation
“Coolidge, Jacqueline. 2010. Tax Compliance Cost Surveys : Using data to design targeted reforms. Investment Climate in Practice; No. 8. © World Bank, Washington, DC. http://openknowledge.worldbank.org/entities/publication/0420ad8a-a921-53fe-9d47-8eb6de91113d License: CC BY 3.0 IGO.”