Tax Compliance Cost Surveys : Using data to design targeted reforms

Coolidge, Jacqueline

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collection.link.185	https://openknowledge.worldbank.org/handle/10986/9416
collection.name.185	Investment Climate in Practice
dc.contributor.author	Coolidge, Jacqueline
dc.date.accessioned	2012-08-13T11:50:21Z
dc.date.available	2012-08-13T11:50:21Z
dc.date.issued	2010-02
dc.date.lastModified	2021-04-23T14:02:51Z
dc.description.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.	en
dc.identifier	http://documents.worldbank.org/curated/en/2010/02/12114167/tax-compliance-cost-surveys-using-data-design-targeted-reforms
dc.identifier.uri	http://hdl.handle.net/10986/10509
dc.language	English
dc.publisher	World Bank, Washington, DC
dc.relation.ispartofseries	Investment Climate in Practice; No. 8
dc.rights	CC BY 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	http://creativecommons.org/licenses/by/3.0/igo/
dc.subject	ADDED TAX
dc.subject	ADMINISTRATIVE BARRIERS
dc.subject	ADMINISTRATIVE REFORMS
dc.subject	ADVISORY SERVICE
dc.subject	ADVISORY SERVICES
dc.subject	AUDITS
dc.subject	BARRIERS TO INVESTMENT
dc.subject	BRIBES
dc.subject	BUSINESS ACTIVITIES
dc.subject	BUSINESS ENVIRONMENT
dc.subject	BUSINESS ENVIRONMENTS
dc.subject	BUSINESS EXPERIENCE
dc.subject	BUSINESS OWNER
dc.subject	BUSINESS TAX
dc.subject	CHECKS
dc.subject	COMPETITIVE MARKETS
dc.subject	COMPLIANCE COST
dc.subject	CORPORATE INCOME TAX
dc.subject	CORRUPTION
dc.subject	DEVELOPING COUNTRIES
dc.subject	ECONOMIC DEVELOPMENT
dc.subject	ECONOMIC GROWTH
dc.subject	EFFECTIVE TAX RATES
dc.subject	EMPLOYEE
dc.subject	ETHNIC GROUPS
dc.subject	FINANCE CORPORATION
dc.subject	FIXED ASSETS
dc.subject	FOREIGN INVESTMENT
dc.subject	INCOME
dc.subject	INSURANCE
dc.subject	INTERNATIONAL DEVELOPMENT
dc.subject	INTERNATIONAL FINANCE
dc.subject	INVESTMENT CLIMATE
dc.subject	INVESTMENT POLICY
dc.subject	JOB CREATION
dc.subject	JURISDICTIONS
dc.subject	LOCAL CURRENCY
dc.subject	MICRO-ENTERPRISES
dc.subject	MICROENTERPRISES
dc.subject	NATIONAL TREASURY
dc.subject	NEW BUSINESS
dc.subject	NEW BUSINESSES
dc.subject	OPPORTUNITY COST
dc.subject	OUTREACH
dc.subject	OUTSOURCING
dc.subject	PARTICULAR COUNTRY
dc.subject	PAYROLL TAX
dc.subject	PAYROLL TAXES
dc.subject	PENSION
dc.subject	PENSION FUND
dc.subject	PUBLIC RELATIONS
dc.subject	REFORM PROGRAM
dc.subject	SMALL BUSINESS
dc.subject	SMALL BUSINESS OWNERS
dc.subject	SMALL BUSINESSES
dc.subject	SOCIAL INSURANCE FUNDS
dc.subject	TAX
dc.subject	TAX ACCOUNTING
dc.subject	TAX ADMINISTRATION
dc.subject	TAX BURDEN
dc.subject	TAX COLLECTION
dc.subject	TAX COLLECTORS
dc.subject	TAX COMPLIANCE
dc.subject	TAX COMPLIANCE COSTS
dc.subject	TAX COST
dc.subject	TAX EVASION
dc.subject	TAX FORMS
dc.subject	TAX OFFICES
dc.subject	TAX POLICY
dc.subject	TAX PREPARERS
dc.subject	TAX REFORM
dc.subject	TAX REFORMS
dc.subject	TAX REGIME
dc.subject	TAX REGIMES
dc.subject	TAX RETURNS
dc.subject	TAX SYSTEMS
dc.subject	TAXATION
dc.subject	TAXPAYERS
dc.subject	TRANSITION COUNTRIES
dc.subject	TURNOVER
dc.subject	TURNOVER TAX
dc.title	Tax Compliance Cost Surveys : Using data to design targeted reforms	en
okr.date.disclosure	2012-01-17
okr.doctype	Publications & Research :: Brief
okr.doctype	Publications & Research
okr.docurl	http://documents.worldbank.org/curated/en/2010/02/12114167/tax-compliance-cost-surveys-using-data-design-targeted-reforms
okr.globalpractice	Macroeconomics and Fiscal Management
okr.globalpractice	Finance and Markets
okr.globalpractice	Governance
okr.globalpractice	Trade and Competitiveness
okr.googlescholar.linkpresent	yes
okr.identifier.externaldocumentum	000334955_20100419043011
okr.identifier.internaldocumentum	12114167
okr.identifier.report	54086
okr.language.supported	en
okr.pdfurl	http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2010/04/19/000334955_20100419043011/Rendered/PDF/540860BRI0TaxC10Box345636B01PUBLIC1.pdf	en
okr.region.administrative	Latin America & Caribbean
okr.region.administrative	Africa
okr.region.administrative	Middle East and North Africa
okr.region.administrative	Europe and Central Asia
okr.region.country	South Africa
okr.region.country	Ukraine
okr.region.country	Peru
okr.region.country	Yemen, Republic of
okr.topic	Law and Development :: Tax Law
okr.topic	Taxation and Subsidies
okr.topic	Finance and Financial Sector Development :: Debt Markets
okr.topic	Private Sector Development :: Emerging Markets
okr.topic	Finance and Financial Sector Development :: Access to Finance
okr.topic	Macroeconomics and Economic Growth
okr.unit	Int'l Trade & Investment-IFC (CICTI)
okr.volume	1 of 1

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Tax Compliance Cost Surveys : Using data to design targeted reforms

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Does E-Filing Reduce Tax Compliance Costs in Developing Countries?

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