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Taxation trends in the European Union: 2005 edition

Commission, European - General Directorate Taxation and Custom Union, European … - 2005

Taxation trends in the European Union: 2005 covers the development of taxation in all 27 Members of the European Union … and Norway in a comparable format since 1995. The report is organised as follows: Part I offers an overview of taxation in … taxation of consumption, labour, and capital, as well as on environmental taxation. Part III consists of 28 Country Chapters …

Persistent link: https://www.econbiz.de/10004965101

The effects of size-based regulation on small firms : evidence from VAT threshold

Harju, Jarkko; Matikka, Tuomas; Rauhanen, Timo - 2016

There is only limited evidence of how small firms respond to size-based regulations applied in various countries. We study this question by examining the value-added tax (VAT) threshold in Finland. We find sizable bunching of firms in the sales distribution just below the exemption threshold,...

Persistent link: https://www.econbiz.de/10011544333

The effects of cooperative compliance on firms' tax risk, tax risk management and compliance costs

Eberhartinger, Eva; Zieser, Maximilian - 2021

In cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions. In this study, we...

Persistent link: https://www.econbiz.de/10012302094

Multi-Period Emissions Trading in the Electricity Sector: Winners and Losers

Bode, Sven - 2004

Emission trading has become recently more and more import in environmental regulation. In the context of controlling greenhouse gas emissions, the directive on a Europewide trading scheme for large immobile sources may be perceived as one of the most important milestones in recent years. Prior...

Persistent link: https://www.econbiz.de/10010295400

The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold

Harju, Jarkko; Matikka, Tuomas; Rauhanen, Timo - 2016

Persistent link: https://www.econbiz.de/10011555557

Tax compliance costs : a business administration perspective

Eichfelder, Sebastian; Schorn, Michael - 2009

The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of strategies to optimize their tax compliance cost...

Persistent link: https://www.econbiz.de/10003825011

The hidden burden of the income tax : compliance costs of German individuals

Blaufus, Kay; Eichfelder, Sebastian; Hundsdoerfer, Jochen - 2011

We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external...

Persistent link: https://www.econbiz.de/10009008047

Tax compliance costs : a review of cost burdens and cost structures

Eichfelder, Sebastian; Vaillancourt, François - 2014 - Version: November 2014

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...

Persistent link: https://www.econbiz.de/10010429959

Compliance costs caused by agency action? : empirical evidence and implications for tax compliance

Eichfelder, Sebastian; Kegels, Chantal - 2012

The compliance costs of private taxpayers are not only affected by the tax law itself but also by its implementation through the tax authorities. In this paper we analyze the effect of the tax authorities on the burden of complying with tax regulations. Using survey data of Belgian businesses...

Persistent link: https://www.econbiz.de/10009616364

The Costs of VAT : A Review of the Literature

Barbone, Luca - 2012

costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union …

Persistent link: https://www.econbiz.de/10013108976