Tax Administration Costs in Transition Economies and the OECD: A Comparative Study

Andreas School of Business Working Paper

17 Pages Posted: 19 Oct 2007

See all articles by Robert W. McGee

Robert W. McGee

Fayetteville State University - Department of Accounting

Date Written: October 2007

Abstract

Paying taxes is a cost of doing business. The looters (or public servants, depending on your perspective) must be paid and tax proceeds must be distributed to various groups and individuals, both worthy and unworthy. But tax expense includes more than just the amount of taxes that must be paid. Before taxes can be paid, a determination must be made as to how much is owed. That involves paying the salaries of accountants, bookkeepers and clerks and perhaps an occasional law firm.

This study examines the level of tax administration burden, not from a monetary perspective but rather from the perspective of annual hours required to comply with the tax laws. Comparisons are made of the tax administration burden of 29 transition economies. A comparison is then made of the tax administration burden in transition economies and OECD countries.

Keywords: tax administration, tax compliance, Individual Taxpayer Burden Model, ITBM, transition economy, OECD

JEL Classification: E62,K34,M4,O52,P35,D23,D61,H21,H24,H25,H87,L51,O23

Suggested Citation

McGee, Robert W., Tax Administration Costs in Transition Economies and the OECD: A Comparative Study (October 2007). Andreas School of Business Working Paper, Available at SSRN: https://ssrn.com/abstract=1021553 or http://dx.doi.org/10.2139/ssrn.1021553

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

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