Content №4 от 2003
Taxation costs: measurement and assessment problems
The paper is devoted to taxation costs; costs of tax collection and enforcement of tax law born by the state and by taxpayers. First the costs of tax collection born by the state are considered. It is costs of tax administering. They can be diminished and the ways to do this are shown. As to costs of tax law enforcement born by taxpayers, they are costs of tax reconciliation. The costs of tax reconciliation must be measured through sampling surveys of enterprises. On the results of a sampling poll of small business conducted in the city of Irkutsk, a conclusion about negative effect of costs of tax reconciliation on the development of small business and about a need to reduce this kind of costs was made.
