Abstract
Taxation imposes various costs on the private sector including ‘hidden costs’ arising from the levying and collection process. These ‘hidden costs’ are known as the compliance costs of taxation. Tax operating costs comprise compliance costs plus the tax authority’s administration costs. This chapter focuses on the conceptual, theoretical and methodological issues of administrative and compliance costs from an international perspective. Tax compliance costs are placed in a policy context wherever possible. Their increasing public and political recognition in many countries throughout the world, together with a growing number of research studies, is emphasised.
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Pope, J. (2002). Administrative and Compliance Costs of International Taxation. In: Lymer, A., Hasseldine, J. (eds) The International Taxation System. Springer, Boston, MA. https://doi.org/10.1007/978-1-4615-1071-0_14
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DOI: https://doi.org/10.1007/978-1-4615-1071-0_14
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