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A review and evaluation of methodologies to calculate tax compliance costs

Author

Listed:
  • Ramboll Management Consulting
  • The Evaluation Partnership
  • Europe Economic Research

Abstract

This 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).

Suggested Citation

  • Ramboll Management Consulting & The Evaluation Partnership & Europe Economic Research, 2014. "A review and evaluation of methodologies to calculate tax compliance costs," Taxation Papers 40, Directorate General Taxation and Customs Union, European Commission.
  • Handle: RePEc:tax:taxpap:0040
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_40.pdf
    File Function: final version, 2014
    Download Restriction: no

    More about this item

    Keywords

    European Union; taxation; tax compliance costs;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

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