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

Listed author(s):
  • Vaillancourt, François

    (CRDE, Université de Montréal)

Registered author(s):

    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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    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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