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Les coûts de conformité à la fiscalité des firmes et des individus : une recension des écrits

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  • Vaillancourt, François

    (CRDE, Université de Montréal)

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    Abstract

    This paper presents the results of 15 studies examining the tax compliance costs of businesses and individuals. We find that costs decrease with the size of businesses and increase with the complexity of revenue sources. Ce texte présente les résultats de 15 études traitant des coûts encourus par les firmes ou par les individus de se conformer aux exigences fiscales. On constate que les coûts décroissent avec la taille des firmes et croissent avec la complexité des sources de revenus.

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    File URL: http://id.erudit.org/iderudit/602290ar
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    Bibliographic Info

    Article provided by Société Canadienne de Science Economique in its journal L'Actualité économique.

    Volume (Year): 75 (1999)
    Issue (Month): 1 (mars-juin-septembre)
    Pages: 215-237

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    Handle: RePEc:ris:actuec:v:75:y:1999:i:1:p:215-237

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    1. Joel Slemrod & Nikki Sorum, 1985. "The Compliance Cost of the U.S. Individual Income Tax System," NBER Working Papers 1401, National Bureau of Economic Research, Inc.
    2. Slemrod, Joel, 1990. "Optimal Taxation and Optimal Tax Systems," Journal of Economic Perspectives, American Economic Association, vol. 4(1), pages 157-78, Winter.
    3. Vaillancourt, Francois, 1987. "The Compliance Costs of Taxes on Businesses and Individuals: A Review of the Evidence," Public Finance = Finances publiques, , vol. 42(3), pages 395-414.
    4. Friedman, David A. & Waldfogel, Joel, 1995. "The Administrative and Compliance Cost of Manual Highway Toll Collection: Evidence From Massachusetts and New Jersey," National Tax Journal, National Tax Association, vol. 48(2), pages 217-28, June.
    5. Mohamed Ariff, 1997. "Compliance Costs of Corporate Income Taxation in Singapore," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(9&10), pages 1253-1268.
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