The large‑scale presence and the regressive nature of tax compliance costs, especially those in respect of the value‑added tax (VAT), are well documented features of the tax systems of developed countries. Although there is less evidence available in the case of developing countries,...

Concern about the size and the regressive nature of taxation compliance costs for small businesses has prompted many governments to introduce special tax concessions and regimes for that sector of the economy. This article reports on exploratory research conducted in four countries (Australia,...