Skip navigation

Attachments [ 0 ]

There are no files associated with this item.

More Details

World Bank, Washington, DC
Latin America & Caribbean | Africa | Middle East and North Africa | Europe and Central Asia | South Africa | Ukraine | Peru | Yemen, Republic of
2012-08-13T11:50:21Z | 2012-08-13T11:50:21Z | 2010-02

Businesses especially small ones often face heavy costs in the process of preparing, filing, and paying taxes in addition to the burden of tax payments. These compliance costs, added to fines, penalties, and the risks of onerous inspections and demands for bribes, often deter business creation and growth in developing and transition countries. A tax compliance cost survey can provide useful information for the design of reforms to reduce compliance costs and risks for small businesses. This note highlights key findings of tax compliance cost surveys conducted in South Africa, the Republic of Yemen, Ukraine, and Peru that measured the burdens on business. These surveys helped fine-tune the design of reforms to lower costs for businesses and improve their competitiveness.


(Leave your comments here about this item.)

Item Analytics

Select desired time period