Paying Taxes 2011

The compliance burden

This study looks at how governments around the world administer their tax rules, and how different practices can increase or lighten the compliance burden for business. It’s based on research using data collected as part of the Paying Taxes project and also includes perspectives given in interviews with a small number of leading experts, from the public and private sector, with a wealth of experience in this area.

The study covers a range of aspects of tax administration - from the complexity or simplicity of the tax rules; the paperwork needed for tax compliance; the approach of the tax authorities and what happens in a tax audit - to government being transparent about the taxes they receive and how they spend them. It’s clear from our results that the way in which tax is administered varies around the world, and that there are best practices and learnings to share in this area.

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