This study aims at quantifying and comparing tax compliance
costs burdening private businesses in the European Union by
reviewing the available empirical literature and data with a focus
on small and medium-sized enterprises. Data as well as
methodological challenges are discussed and used to identify
best-practice tax systems in Europe. We highlight differences in
compliance costs met by firms of differing sizes, engaging or not
in cross-border trade and for different tax types.
This document was provided by the Policy Department for
Economic, Scientific and Quality of Life Policies at the request of
the Subcommittee on Tax Matters (FISC)
Source: europarl.europa.eu
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