A review and evaluation of methodologies to calculate tax compliance costs
AbstractThis study reviews, assesses and compares twelve methodologies which can be used for measuring compliance costs of taxation. These methodologies are: the Standard Cost Model (SCM), Paying Taxes, the Taxpayer/Business Burden Model, the Total Cost of Regulation to Business (TCR), the Scanning Instrument Regulations of Other Compliance Costs (SIROCCO), the Regulatory Check-up Model (RCM), Guidelines on the Identification and Presentation of Compliance Costs in Legislative Proposals by the Federal Government (GIPCC), the Cost-Driven Approach to Regulatory Burden (CAR), the Complexity Index of the UK Office of Tax Simplification, the Total Cost to Serve (TCS), the Tax Information and Impact Note (TIIN), and the Bureaucracy Cost Index (BKI).
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Bibliographic InfoPaper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 40.
Length: 111 pages
Date of creation: Feb 2014
Date of revision:
European Union; taxation; tax compliance costs;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
This paper has been announced in the following NEP Reports:
- NEP-ACC-2014-03-08 (Accounting & Auditing)
- NEP-ALL-2014-03-08 (All new papers)
- NEP-EUR-2014-03-08 (Microeconomic European Issues)
- NEP-IUE-2014-03-08 (Informal & Underground Economics)
- NEP-PBE-2014-03-08 (Public Economics)
- NEP-PUB-2014-03-08 (Public Finance)
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