Tax compliance costs : a review of cost burdens and cost structures

Sebastian Eichfelder; François Vaillancourt

Our paper provides a comprehensive report of empirical research on tax compliance costs. Compared to previous reviews, our focus is on average costs for sub-groups (individual taxpayers, small businesses, large businesses) and the composition of the cost burden with regards to different cost components (in-house time effort, external adviser costs, other monetary expenses), different taxes (e.g. income tax, value added tax) and different activities like tax accounting and tax planning. In addition, we give a short review of the most important compliance cost drivers and discuss the underlying causes of tax complexity and compliance costs.

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Year of publication:	2014 ; Version: November 2014
Authors:	Eichfelder, Sebastian ; Vaillancourt, François
Publisher:	Berlin : Arbeitskreis Quantitative Steuerlehre (arqus)
Subject:	tax compliance costs \| cost structures \| cost burdens \| cost drivers \| Befolgungskosten \| Compliance costs \| Steuermoral \| Tax compliance \| Kostenstruktur \| Cost structure \| Kosten \| Costs \| Theorie \| Theory \| Produktionskosten \| Production costs \| Kostenrechnung \| Cost accounting \| Steuererhebungsverfahren \| Taxation procedure \| Steuerbelastung \| Tax burden