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Overview on the tax compliance costs faced by European enterprises: with a focus on SMEs : executive summary

D'Andria, Diego ; Heinemann, Mareike

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Título:
Overview on the tax compliance costs faced by European enterprises: with a focus on SMEs : executive summary
Autor: D'Andria, Diego ; Heinemann, Mareike
Assuntos: comparative analysis ; cost analysis ; cross-border dimension ; diploma ; European undertaking ; fiscal policy ; foreign trade ; small and medium-sized enterprises
Descrição: This study aims at quantifying tax compliance costs burdening private businesses in the EU by reviewing the available empirical literature and data. The review focuses on data that allows comparing and ranking different European tax systems, enterprises of different sizes and that engage, or not, in cross-border trade. The objective is to provide sound evidence about the drivers of tax compliance costs, the association with specific taxes, the possible existence of best-practice tax systems to draw inspiration for the design of EU-wide policies. Special attention is devoted to understanding the advantages and limitations of different methodologies and data sources, also in order to suggest avenues for future research on this topic.
Editor: Luxembourg: Publications Office
Data de criação/publicação: 2023
Idioma: Inglês

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