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European Tax Survey

  • Matthias Mors

    (European Commission)

  • Anne Bucher

    (European Commission)

  • Katri Kosonen

    (European Commission)

  • Philippe Cattoir

    (European Commission)

  • Wim Koevoets

    (European Commission)

  • Werner Vanborren

    (European Commission)

In order to have a better understanding of the impact of taxation on companies' decisions and activities, and potential costs that may arise from the lack of coordination in this area at EU level, the European Commission's Taxation and Customs Union Directorate-General launched a European Tax Survey. Seven hundred companies active in the EU participated in the Survey providing information on a large number of tax compliance related issues. Company responses included quantitative estimates of their compliance costs and opinions on a number of issues related to tax systems

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File Function: final version, 2004
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Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 3.

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Length: 159 pages
Date of creation: Nov 2004
Date of revision: Nov 2004
Handle: RePEc:tax:taxpap:0003
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  1. Tran-Nam, Binh & Evans, Chris & Walpole, Michael & Ritchie, Katherine, 2000. "Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 229-52, June.
  2. BRUNETTI, AYMO AART OLIVER & Kisunko,Gregory & Weder,Beatrice Silvia, 1997. "Institutional obstacles to doing business : region-by-region results from a worldwide survey of the private sector," Policy Research Working Paper Series 1759, The World Bank.
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