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The Compliance Costs of Taxes on Businesses and Individuals: A Review of the Evidence

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  • Vaillancourt, Francois

Abstract

This paper reviews the literature on the compliance costs incurred by businesses and individuals because of one or more taxes. It presents both the main characteristics, such as sample size, interview techniques, and so on, and the key findings of the nineteen studies reviewed. In general, one can conclude that simpler taxes lead to lower compliance costs.

Suggested Citation

  • 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.
    • Handle: RePEc:pfi:pubfin:v:42:y:1987:i:3:p:395-414
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    Cited by:

    1. Das-Gupta, Arindam, 2004. "Compliance cost of the personal income tax in India, 2000-01: Preliminary estimates," Working Papers 04/9, National Institute of Public Finance and Policy.
    2. Bilitis Schoonjans & Philippe Van Cauwenberge & Catherine Reekmans & Gudrun Simoens, 2011. "A Survey of Tax Compliance Costs of Flemish SMEs: Magnitude and Determinants," Environment and Planning C, , vol. 29(4), pages 605-621, August.
    3. Jaspal Singh & Poonam Sharma, 2010. "Compliance Cost Burden of Individual Income-Tax Assessees in India: An Empirical Study," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 35(1), pages 7-24, February.
    4. François Vaillancourt, 1999. "Les coûts de conformité à la fiscalité des firmes et des individus : une recension des écrits," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 215-237.
    5. Jan Pavel, 2018. "Soukromé transakční náklady zadávání veřejných zakázek a faktory ovlivňující jejich výši [Private Transaction Costs of Procurement and Factors Affecting Their Value]," Politická ekonomie, Prague University of Economics and Business, vol. 2018(1), pages 20-34.
    6. Richard Bird & François Vaillancourt, 1998. "Décentralisation financière et pays en développement : concepts, mesure et évaluation," L'Actualité Economique, Société Canadienne de Science Economique, vol. 74(3), pages 343-362.
    7. François Vaillancourt & Martine Hébert, 1990. "Les déclarations d’impôts personnels des Québécois pour l’année 1985 : qui les complète et à quel coût?," L'Actualité Economique, Société Canadienne de Science Economique, vol. 66(2), pages 242-259.
    8. Ephraim Kleiman, 1997. "National Price Levels: Do Taxes Matter?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(3), pages 361-377, July.
    9. Burak Emil & Nemec Juraj, 2016. "Main Factors Determining the Slovak Tax System Performance," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 9(2), pages 185-197, December.
    10. Juraj Nemec & Ladislav Pompura & Vladimír Šagát, 2015. "Administrative Costs of Taxation in Slovakia," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(2), pages 51-61.
    11. Jan Pavel & Leoš Vítek, 2015. "Vyvolané náklady daňového systému v ČR [Compliance Costs of the Czech Tax System]," Politická ekonomie, Prague University of Economics and Business, vol. 2015(3), pages 317-330.
    12. Sebastian Eichfelder & François Vaillancourt, 2014. "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures," Hacienda Pública Española / Review of Public Economics, IEF, vol. 210(3), pages 111-148, September.
    13. Ephraim Kleiman, 1997. "National Price Levels: Do Taxes Matter?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(3), pages 361-377, July.
    14. Žiga Kotnik & Maja Klun & Renata Slabe-Erker, 2020. "Identification of the Factors That Affect the Environmental Administrative Burden for Businesses," Sustainability, MDPI, vol. 12(16), pages 1-15, August.

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