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Author: Binh Tran-Nam Publisher: ISBN: Category : Languages : en Pages : 35
Book Description
Tax compliance inevitably requires taxpayers to incur costs, often significant, to fulfill their tax obligations. This paper reports on the tax compliance burden of Australian personal taxpayers in the 2011-12 tax year, using the refined Sandford methodology. The scope of the study is confined to individual taxpayers whose main income is not derived from self-employment. Unlike previous studies, the taxes under study in this paper are inclusive of all taxes imposed by the federal and state/territory governments. Random sample selection was made possible with the assistance from the Australian Taxation Office (ATO). The survey of just over 4,000 individuals was conducted in late 2012, using international best practice. The response rate is acceptable and the data is shown to be representative and free of non-response bias. Average tax compliance costs are derived from sample data, and these results are combined with macro-statistics provided by the ATO to generate aggregate personal taxpayer compliance costs.The study demonstrates that personal taxpayer compliance costs have grown over the past 17 years, whether measured in absolute terms or relative to tax revenue or Gross Domestic Product (GDP). For example, average real personal taxpayer compliance costs (whether gross or net) rose by about 73 per cent in the period from 1995 to 2012. Most of the increase in tax compliance costs is attributable to the costs of tax advisers. The findings of this study suggest that various technologically driven simplification initiatives undertaken by the government (such as e-tax and pre-filled income tax returns) have not been sufficient to slow down the growth in personal tax compliance costs.
Author: Binh Tran-Nam Publisher: ISBN: Category : Languages : en Pages : 35
Book Description
Tax compliance inevitably requires taxpayers to incur costs, often significant, to fulfill their tax obligations. This paper reports on the tax compliance burden of Australian personal taxpayers in the 2011-12 tax year, using the refined Sandford methodology. The scope of the study is confined to individual taxpayers whose main income is not derived from self-employment. Unlike previous studies, the taxes under study in this paper are inclusive of all taxes imposed by the federal and state/territory governments. Random sample selection was made possible with the assistance from the Australian Taxation Office (ATO). The survey of just over 4,000 individuals was conducted in late 2012, using international best practice. The response rate is acceptable and the data is shown to be representative and free of non-response bias. Average tax compliance costs are derived from sample data, and these results are combined with macro-statistics provided by the ATO to generate aggregate personal taxpayer compliance costs.The study demonstrates that personal taxpayer compliance costs have grown over the past 17 years, whether measured in absolute terms or relative to tax revenue or Gross Domestic Product (GDP). For example, average real personal taxpayer compliance costs (whether gross or net) rose by about 73 per cent in the period from 1995 to 2012. Most of the increase in tax compliance costs is attributable to the costs of tax advisers. The findings of this study suggest that various technologically driven simplification initiatives undertaken by the government (such as e-tax and pre-filled income tax returns) have not been sufficient to slow down the growth in personal tax compliance costs.
Author: Michael Lang Publisher: Kluwer Law International B.V. ISBN: 904112666X Category : Law Languages : en Pages : 524
Book Description
"When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight Publisher: ISBN: Category : Law Languages : en Pages : 206
Book Description
Distributed to some depository libraries in microfiche.
Author: Sebastian Eichfelder Publisher: ISBN: Category : Languages : en Pages : 43
Book Description
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.
Author: United States. Government Accountability Office Publisher: DIANE Publishing ISBN: 1428934235 Category : Tax administration and procedure Languages : en Pages : 32
Author: Joel B. Slemrod Publisher: ISBN: Category : Languages : en Pages : 0
Book Description
This reports presents evidence on the compliance costs of medium-sized businesses based on a survey conducted by the Office of Tax Policy Research. The survey attempts to measure the size and composition of compliance costs and to identify firm characteristics that affect these costs. Our analysis of the responses of taxpayers and tax professionals confirms the regressivity of business compliance costs and suggests that, as a proportion of taxes paid, they are significantly higher than for the largest U.S. businesses and for individual taxpayers. Comparisons to revenue must be done carefully, however, because the majority of medium-sized businesses are in fact not taxpaying entities, but are rather pass-through entities.
Author: Joel Slemrod Publisher: ISBN: Category : Income tax Languages : en Pages : 54
Book Description
This paper uses evidence from a survey of Minnesota taxpayers to estimate the magnitude and demographic patterns of the compliance cost of filing federal and state income tax returns. It concludes that in 1982 this cost was between $17 and $27 billion, or from five to seven percent of the revenue raised by the federal and state income tax systems combined. About two billion hours of taxpayer time were spent on filing tax returns, and about $3 billion was spent on professional tax assistance.
Author: Jeffrey A. Roth Publisher: University of Pennsylvania Press ISBN: 9780812281828 Category : Business & Economics Languages : en Pages : 426
Book Description
Drawing on multiple disciplines with a significant interest in taxpayer compliance, Volume I critically reviews previous research on the subject, reaches conclusions and recommends future research programs to fill gaps in knowledge.
Author: Binh Tran-Nam
Author: Binh Tran-Nam
Author: Michael Lang
Author: Kenneth Stanton Johnston
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Author: Sebastian Eichfelder
Author: United States. Government Accountability Office
Author: Joel B. Slemrod
Author: Seth Kelly Parker
Author: Joel Slemrod
Author: Jeffrey A. Roth