Tax Compliance Cost Surveys : Using data to design targeted reforms
Businesses especially small ones often face heavy costs in the process of preparing, filing, and paying taxes in addition to the burden of tax payments. These compliance costs, added to fines, penalties, and the risks of onerous inspections and dem...
| Main Author: | |
|---|---|
| Format: | Brief |
| Language: | English |
| Published: |
World Bank, Washington, DC
2012
|
| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2010/02/12114167/tax-compliance-cost-surveys-using-data-design-targeted-reforms http://hdl.handle.net/10986/10509 |
| id |
okr-10986-10509 |
|---|---|
| recordtype |
oai_dc |
| spelling |
okr-10986-105092021-04-23T14:02:51Z Tax Compliance Cost Surveys : Using data to design targeted reforms Coolidge, Jacqueline ADDED TAX ADMINISTRATIVE BARRIERS ADMINISTRATIVE REFORMS ADVISORY SERVICE ADVISORY SERVICES AUDITS BARRIERS TO INVESTMENT BRIBES BUSINESS ACTIVITIES BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS EXPERIENCE BUSINESS OWNER BUSINESS TAX CHECKS COMPETITIVE MARKETS COMPLIANCE COST CORPORATE INCOME TAX CORRUPTION DEVELOPING COUNTRIES ECONOMIC DEVELOPMENT ECONOMIC GROWTH EFFECTIVE TAX RATES EMPLOYEE ETHNIC GROUPS FINANCE CORPORATION FIXED ASSETS FOREIGN INVESTMENT INCOME INSURANCE INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE INVESTMENT POLICY JOB CREATION JURISDICTIONS LOCAL CURRENCY MICRO-ENTERPRISES MICROENTERPRISES NATIONAL TREASURY NEW BUSINESS NEW BUSINESSES OPPORTUNITY COST OUTREACH OUTSOURCING PARTICULAR COUNTRY PAYROLL TAX PAYROLL TAXES PENSION PENSION FUND PUBLIC RELATIONS REFORM PROGRAM SMALL BUSINESS SMALL BUSINESS OWNERS SMALL BUSINESSES SOCIAL INSURANCE FUNDS TAX TAX ACCOUNTING TAX ADMINISTRATION TAX BURDEN TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX COMPLIANCE COSTS TAX COST TAX EVASION TAX FORMS TAX OFFICES TAX POLICY TAX PREPARERS TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX RETURNS TAX SYSTEMS TAXATION TAXPAYERS TRANSITION COUNTRIES TURNOVER TURNOVER TAX Businesses especially small ones often face heavy costs in the process of preparing, filing, and paying taxes in addition to the burden of tax payments. These compliance costs, added to fines, penalties, and the risks of onerous inspections and demands for bribes, often deter business creation and growth in developing and transition countries. A tax compliance cost survey can provide useful information for the design of reforms to reduce compliance costs and risks for small businesses. This note highlights key findings of tax compliance cost surveys conducted in South Africa, the Republic of Yemen, Ukraine, and Peru that measured the burdens on business. These surveys helped fine-tune the design of reforms to lower costs for businesses and improve their competitiveness. 2012-08-13T11:50:21Z 2012-08-13T11:50:21Z 2010-02 http://documents.worldbank.org/curated/en/2010/02/12114167/tax-compliance-cost-surveys-using-data-design-targeted-reforms http://hdl.handle.net/10986/10509 English Investment Climate in Practice; No. 8 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Brief Publications & Research Latin America & Caribbean Africa Middle East and North Africa Europe and Central Asia South Africa Ukraine Peru Yemen, Republic of |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
ADDED TAX ADMINISTRATIVE BARRIERS ADMINISTRATIVE REFORMS ADVISORY SERVICE ADVISORY SERVICES AUDITS BARRIERS TO INVESTMENT BRIBES BUSINESS ACTIVITIES BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS EXPERIENCE BUSINESS OWNER BUSINESS TAX CHECKS COMPETITIVE MARKETS COMPLIANCE COST CORPORATE INCOME TAX CORRUPTION DEVELOPING COUNTRIES ECONOMIC DEVELOPMENT ECONOMIC GROWTH EFFECTIVE TAX RATES EMPLOYEE ETHNIC GROUPS FINANCE CORPORATION FIXED ASSETS FOREIGN INVESTMENT INCOME INSURANCE INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE INVESTMENT POLICY JOB CREATION JURISDICTIONS LOCAL CURRENCY MICRO-ENTERPRISES MICROENTERPRISES NATIONAL TREASURY NEW BUSINESS NEW BUSINESSES OPPORTUNITY COST OUTREACH OUTSOURCING PARTICULAR COUNTRY PAYROLL TAX PAYROLL TAXES PENSION PENSION FUND PUBLIC RELATIONS REFORM PROGRAM SMALL BUSINESS SMALL BUSINESS OWNERS SMALL BUSINESSES SOCIAL INSURANCE FUNDS TAX TAX ACCOUNTING TAX ADMINISTRATION TAX BURDEN TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX COMPLIANCE COSTS TAX COST TAX EVASION TAX FORMS TAX OFFICES TAX POLICY TAX PREPARERS TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX RETURNS TAX SYSTEMS TAXATION TAXPAYERS TRANSITION COUNTRIES TURNOVER TURNOVER TAX |
| spellingShingle |
ADDED TAX ADMINISTRATIVE BARRIERS ADMINISTRATIVE REFORMS ADVISORY SERVICE ADVISORY SERVICES AUDITS BARRIERS TO INVESTMENT BRIBES BUSINESS ACTIVITIES BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS EXPERIENCE BUSINESS OWNER BUSINESS TAX CHECKS COMPETITIVE MARKETS COMPLIANCE COST CORPORATE INCOME TAX CORRUPTION DEVELOPING COUNTRIES ECONOMIC DEVELOPMENT ECONOMIC GROWTH EFFECTIVE TAX RATES EMPLOYEE ETHNIC GROUPS FINANCE CORPORATION FIXED ASSETS FOREIGN INVESTMENT INCOME INSURANCE INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT CLIMATE INVESTMENT POLICY JOB CREATION JURISDICTIONS LOCAL CURRENCY MICRO-ENTERPRISES MICROENTERPRISES NATIONAL TREASURY NEW BUSINESS NEW BUSINESSES OPPORTUNITY COST OUTREACH OUTSOURCING PARTICULAR COUNTRY PAYROLL TAX PAYROLL TAXES PENSION PENSION FUND PUBLIC RELATIONS REFORM PROGRAM SMALL BUSINESS SMALL BUSINESS OWNERS SMALL BUSINESSES SOCIAL INSURANCE FUNDS TAX TAX ACCOUNTING TAX ADMINISTRATION TAX BURDEN TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX COMPLIANCE COSTS TAX COST TAX EVASION TAX FORMS TAX OFFICES TAX POLICY TAX PREPARERS TAX REFORM TAX REFORMS TAX REGIME TAX REGIMES TAX RETURNS TAX SYSTEMS TAXATION TAXPAYERS TRANSITION COUNTRIES TURNOVER TURNOVER TAX Coolidge, Jacqueline Tax Compliance Cost Surveys : Using data to design targeted reforms |
| geographic_facet |
Latin America & Caribbean Africa Middle East and North Africa Europe and Central Asia South Africa Ukraine Peru Yemen, Republic of |
| relation |
Investment Climate in Practice; No. 8 |
| description |
Businesses especially small ones often
face heavy costs in the process of preparing, filing, and
paying taxes in addition to the burden of tax payments.
These compliance costs, added to fines, penalties, and the
risks of onerous inspections and demands for bribes, often
deter business creation and growth in developing and
transition countries. A tax compliance cost survey can
provide useful information for the design of reforms to
reduce compliance costs and risks for small businesses. This
note highlights key findings of tax compliance cost surveys
conducted in South Africa, the Republic of Yemen, Ukraine,
and Peru that measured the burdens on business. These
surveys helped fine-tune the design of reforms to lower
costs for businesses and improve their competitiveness. |
| format |
Publications & Research :: Brief |
| author |
Coolidge, Jacqueline |
| author_facet |
Coolidge, Jacqueline |
| author_sort |
Coolidge, Jacqueline |
| title |
Tax Compliance Cost Surveys : Using data to design targeted reforms |
| title_short |
Tax Compliance Cost Surveys : Using data to design targeted reforms |
| title_full |
Tax Compliance Cost Surveys : Using data to design targeted reforms |
| title_fullStr |
Tax Compliance Cost Surveys : Using data to design targeted reforms |
| title_full_unstemmed |
Tax Compliance Cost Surveys : Using data to design targeted reforms |
| title_sort |
tax compliance cost surveys : using data to design targeted reforms |
| publisher |
World Bank, Washington, DC |
| publishDate |
2012 |
| url |
http://documents.worldbank.org/curated/en/2010/02/12114167/tax-compliance-cost-surveys-using-data-design-targeted-reforms http://hdl.handle.net/10986/10509 |
| _version_ |
1764413354441441280 |