Publication:
Tax Compliance Cost Surveys : Using data to design targeted reforms

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dc.contributor.authorCoolidge, Jacqueline
dc.date.accessioned2012-08-13T11:50:21Z
dc.date.available2012-08-13T11:50:21Z
dc.date.issued2010-02
dc.description.abstractBusinesses 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.en
dc.identifierhttp://documents.worldbank.org/curated/en/2010/02/12114167/tax-compliance-cost-surveys-using-data-design-targeted-reforms
dc.identifier.urihttps://hdl.handle.net/10986/10509
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesInvestment Climate in Practice; No. 8
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectADDED TAX
dc.subjectADMINISTRATIVE BARRIERS
dc.subjectADMINISTRATIVE REFORMS
dc.subjectADVISORY SERVICE
dc.subjectADVISORY SERVICES
dc.subjectAUDITS
dc.subjectBARRIERS TO INVESTMENT
dc.subjectBRIBES
dc.subjectBUSINESS ACTIVITIES
dc.subjectBUSINESS ENVIRONMENT
dc.subjectBUSINESS ENVIRONMENTS
dc.subjectBUSINESS EXPERIENCE
dc.subjectBUSINESS OWNER
dc.subjectBUSINESS TAX
dc.subjectCHECKS
dc.subjectCOMPETITIVE MARKETS
dc.subjectCOMPLIANCE COST
dc.subjectCORPORATE INCOME TAX
dc.subjectCORRUPTION
dc.subjectDEVELOPING COUNTRIES
dc.subjectECONOMIC DEVELOPMENT
dc.subjectECONOMIC GROWTH
dc.subjectEFFECTIVE TAX RATES
dc.subjectEMPLOYEE
dc.subjectETHNIC GROUPS
dc.subjectFINANCE CORPORATION
dc.subjectFIXED ASSETS
dc.subjectFOREIGN INVESTMENT
dc.subjectINCOME
dc.subjectINSURANCE
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL FINANCE
dc.subjectINVESTMENT CLIMATE
dc.subjectINVESTMENT POLICY
dc.subjectJOB CREATION
dc.subjectJURISDICTIONS
dc.subjectLOCAL CURRENCY
dc.subjectMICRO-ENTERPRISES
dc.subjectMICROENTERPRISES
dc.subjectNATIONAL TREASURY
dc.subjectNEW BUSINESS
dc.subjectNEW BUSINESSES
dc.subjectOPPORTUNITY COST
dc.subjectOUTREACH
dc.subjectOUTSOURCING
dc.subjectPARTICULAR COUNTRY
dc.subjectPAYROLL TAX
dc.subjectPAYROLL TAXES
dc.subjectPENSION
dc.subjectPENSION FUND
dc.subjectPUBLIC RELATIONS
dc.subjectREFORM PROGRAM
dc.subjectSMALL BUSINESS
dc.subjectSMALL BUSINESS OWNERS
dc.subjectSMALL BUSINESSES
dc.subjectSOCIAL INSURANCE FUNDS
dc.subjectTAX
dc.subjectTAX ACCOUNTING
dc.subjectTAX ADMINISTRATION
dc.subjectTAX BURDEN
dc.subjectTAX COLLECTION
dc.subjectTAX COLLECTORS
dc.subjectTAX COMPLIANCE
dc.subjectTAX COMPLIANCE COSTS
dc.subjectTAX COST
dc.subjectTAX EVASION
dc.subjectTAX FORMS
dc.subjectTAX OFFICES
dc.subjectTAX POLICY
dc.subjectTAX PREPARERS
dc.subjectTAX REFORM
dc.subjectTAX REFORMS
dc.subjectTAX REGIME
dc.subjectTAX REGIMES
dc.subjectTAX RETURNS
dc.subjectTAX SYSTEMS
dc.subjectTAXATION
dc.subjectTAXPAYERS
dc.subjectTRANSITION COUNTRIES
dc.subjectTURNOVER
dc.subjectTURNOVER TAX
dc.titleTax Compliance Cost Surveys : Using data to design targeted reformsen
dspace.entity.typePublication
okr.date.disclosure2012-01-17
okr.doctypePublications & Research::Brief
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2010/02/12114167/tax-compliance-cost-surveys-using-data-design-targeted-reforms
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid371871468295501537
okr.identifier.externaldocumentum000334955_20100419043011
okr.identifier.internaldocumentum12114167
okr.identifier.report54086
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2010/04/19/000334955_20100419043011/Rendered/PDF/540860BRI0TaxC10Box345636B01PUBLIC1.pdfen
okr.region.administrativeLatin America & Caribbean
okr.region.administrativeAfrica
okr.region.administrativeMiddle East and North Africa
okr.region.administrativeEurope and Central Asia
okr.region.countrySouth Africa
okr.region.countryUkraine
okr.region.countryPeru
okr.region.countryYemen, Republic of
okr.topicLaw and Development::Tax Law
okr.topicTaxation and Subsidies
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::Emerging Markets
okr.topicFinance and Financial Sector Development::Access to Finance
okr.topicMacroeconomics and Economic Growth
okr.unitInt'l Trade & Investment-IFC (CICTI)
okr.volume1 of 1
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