Background: Several studies on tax compliance costs (TCCs) for small businesses found them to be regressive in nature …

-U relation between firms' regulatory compliance costs and their scale of employment, indicating that firms with approximately 500 … employees face compliance costs that are about 40 percent higher as a share of total wages compared to small or large firms … enforcement in driving firms' compliance costs. …

more, possibly because they often resell to government-sponsored enterprises thereby minimizing their compliance costs … compliance costs to borrowers through higher interest rates and reduce their legal exposure by curtailing credit where more data …