The Social Cost of Accessory Tax Obligations
DOI:
https://doi.org/10.18836/2178-0587/ealr.v3n2p338-353Abstract
The tax burden in a country is normally assessed by comparing the amount collected by the Tax Administration with the GDP. However, the tax burden is actually higher than the measure, since the operational costs of taxation are not considered. The operational costs of taxation include both the administrative costs of taxation (public) and the compliance cost (private). The understanding that there are social costs associated with the operational costs reveals a partial trade-off between administrative and compliance costs. As long as compliance costs are imposed on the tax payers without a previous cost-benefit analysis, taxation may be impoverishing society. Therefore, every change in tax policy should be preceded by a cost-benefit analysis to assess the real social cost of taxation.Downloads
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Published
2012-09-07
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