Tax Compliance Costs For Companies In An Enlarged European Community

Tax Compliance Costs for Companies in an Enlarged European Community
Publisher Kluwer Law International B.V.
Release Date
Category Law
Total Pages 519
ISBN 9789041126665
Rating 4/5 from 21 reviews
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"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.

Tax Compliance Costs for Companies in an Enlarged European Community
  • Author : Michael Lang
  • Publisher : Kluwer Law International B.V.
  • Release Date : 2008-01-01

"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

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Retail Sales Tax Compliance Costs in Canada
  • Author : Canadian Federation of Independent Business,Pierre Cléroux
  • Publisher : Unknown
  • Release Date : 1989

Read online Retail Sales Tax Compliance Costs in Canada written by Canadian Federation of Independent Business,Pierre Cléroux, published by which was released on 1989. Download full Retail Sales Tax Compliance Costs in Canada Books now! Available in PDF, ePub and Kindle.

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Corporations  Federal Income Tax Compliance Costs
  • Author : Kenneth Stanton Johnston
  • Publisher : Unknown
  • Release Date : 1963

Read online Corporations Federal Income Tax Compliance Costs written by Kenneth Stanton Johnston, published by which was released on 1963. Download full Corporations Federal Income Tax Compliance Costs Books now! Available in PDF, ePub and Kindle.

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Taxation Compliance Costs
  • Author : Anonim
  • Publisher : Unknown
  • Release Date : 2001-01-01

Read online Taxation Compliance Costs written by , published by which was released on 2001-01-01. Download full Taxation Compliance Costs Books now! Available in PDF, ePub and Kindle.

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A Review and Evaluation of Methodologies to Calculate Tax Compliance Costs
  • Author : Europäische Kommission. Generaldirektion Steuern und Zollunion,Henrik Stener Pedersen,Christina Moerup,Claus Andersen,Louise Findsen,Jakob Rosenberg Nielsen,Tamara Celine Lang,European Commission. Directorate-General for Taxation and Customs Union
  • Publisher : Unknown
  • Release Date : 2013

This study reviews, assesses and compares 12 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

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The Distribution of UK Personal Income Tax Compliance Costs
  • Author : Laurence Mathieu,Catherine Waddams
  • Publisher : Unknown
  • Release Date : 2009

Abstract: Governments are committed to reducing the regulatory burden on business and individuals, while at the same time transferring many tasks from bureaucrats. One such example is tax compliance where self assessment has raised concerns that such transfers may place a particularly heavy burden on lower income and elderly taxpayers.

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OECD Regulatory Compliance Cost Assessment Guidance
  • Author : OECD
  • Publisher : OECD Publishing
  • Release Date : 2014-04-28

This guidance document provides a practical, technical and user-friendly guidance on measuring and reducing compliance costs of regulation in OECD countries.

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Tax Compliance Costs for Companies in an Enlarged European Community
  • Author : Michael Lang
  • Publisher : Unknown
  • Release Date : 2008

Read online Tax Compliance Costs for Companies in an Enlarged European Community written by Michael Lang, published by which was released on 2008. Download full Tax Compliance Costs for Companies in an Enlarged European Community Books now! Available in PDF, ePub and Kindle.

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Tax Expenditures and Tax Compliance Costs
  • Author : Canada. Office of the Auditor General,Barry Elkin
  • Publisher : Unknown
  • Release Date : 1983

Read online Tax Expenditures and Tax Compliance Costs written by Canada. Office of the Auditor General,Barry Elkin, published by which was released on 1983. Download full Tax Expenditures and Tax Compliance Costs Books now! Available in PDF, ePub and Kindle.

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Tax Compliance Costs of Small Business in Croatia
  • Author : Helena Blažić
  • Publisher : Unknown
  • Release Date : 2004

Read online Tax Compliance Costs of Small Business in Croatia written by Helena Blažić, published by which was released on 2004. Download full Tax Compliance Costs of Small Business in Croatia Books now! Available in PDF, ePub and Kindle.

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Enhancing Voluntary Compliance by Reducing Compliance Costs
  • Author : Glenn P. Jenkins,Edwin N. Forlemu
  • Publisher : Unknown
  • Release Date : 1993

Read online Enhancing Voluntary Compliance by Reducing Compliance Costs written by Glenn P. Jenkins,Edwin N. Forlemu, published by which was released on 1993. Download full Enhancing Voluntary Compliance by Reducing Compliance Costs Books now! Available in PDF, ePub and Kindle.

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Scoping Study of Small Business Tax Compliance Costs
  • Author : Australia. Board of Taxation
  • Publisher : Unknown
  • Release Date : 2007

Read online Scoping Study of Small Business Tax Compliance Costs written by Australia. Board of Taxation, published by which was released on 2007. Download full Scoping Study of Small Business Tax Compliance Costs Books now! Available in PDF, ePub and Kindle.

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A Study of Income Tax Compliance Costs
  • Author : James Henderson
  • Publisher : Unknown
  • Release Date : 1994

Read online A Study of Income Tax Compliance Costs written by James Henderson, published by which was released on 1994. Download full A Study of Income Tax Compliance Costs Books now! Available in PDF, ePub and Kindle.

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Tax Compliance Costs Measurement and Policy
  • Author : Cedric Thomas Sandford
  • Publisher : Unknown
  • Release Date : 1995-01

Read online Tax Compliance Costs Measurement and Policy written by Cedric Thomas Sandford, published by which was released on 1995-01. Download full Tax Compliance Costs Measurement and Policy Books now! Available in PDF, ePub and Kindle.

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Administrative and Compliance Costs of Taxation
  • Author : Cedric Thomas Sandford,Michael Godwin,Peter Hardwick
  • Publisher : Hyperion Books
  • Release Date : 1989

Read online Administrative and Compliance Costs of Taxation written by Cedric Thomas Sandford,Michael Godwin,Peter Hardwick, published by Hyperion Books which was released on 1989. Download full Administrative and Compliance Costs of Taxation Books now! Available in PDF, ePub and Kindle.

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