Measuring the compliance cost of tax expenditures
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Measuring the compliance cost of tax expenditures the case of research and development incentives by Sally Gunz

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Published by Industry Canada in Ottawa .
Written in English


  • Tax expenditures -- Compliance costs -- Canada,
  • Tax administration and procedure -- Canada,
  • Research, Industrial -- Canada,
  • Research, Industrial -- Taxation -- Canada,
  • Research and development tax credit -- Canada

Book details:

Edition Notes

Other titlesMesure du coût d"observation lié aux dépenses fiscales : les stimulants à la recherche-d ́eveloppement.
Statementby Sally Gunz, Alan Macnaughton and Karen Wensley.
SeriesWorking paper -- no. 6, Working paper series (Canada. Industry Canada) -- no. 6
ContributionsMacnaughton, Alan Robert, 1953-, Wensley, Karen., Canada. Industry Canada.
The Physical Object
Paginationi, 57, 67, i p. :
Number of Pages67
ID Numbers
Open LibraryOL13567286M
LC Control Number97701310

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This report provides an overview of strategic compliance approaches for measuring tax compliance outcomes and the effectiveness of compliance activities designed to prevent non-compliance. This site is powered by Keepeek , Logiciel de DAM for business.   This chapter explores approaches used to measure and evaluate tax expenditures and provides a guide to interpreting the estimates reported in this statement. Approaches to measuring tax expenditures Tax expenditures can be measured in three principal ways. These are the revenue forgone, revenue gain and outlay equivalence approaches. Tax expenditures are special provisions of the tax code such as exclusions, deductions, deferrals, credits, and tax rates that benefit specific activities or groups of taxpayers. The Congressional Budget and Impoundment Control Act of defines tax expenditures as “revenue losses attributable. Gunz, Sally, Alan MacNaughton and Karen Wensley, ‘ Measuring the Compliance Cost of Tax Expenditures: The Case of Research and Development Incentives ’, 43 Canadian Tax Journal (). Gutmann, Amy and Dennis Thompson, Democracy and Disagreement (Belknap Press, ).Cited by: 6.

Tax operating costs comprise compliance costs plus the tax authority’s administration costs. This chapter focuses on the conceptual, theoretical and methodological issues of administrative and compliance costs from an international perspective. Tax compliance costs are placed in a policy context wherever by: 5. tax expenditures (being tax reliefs with similar aims to spending programmes), and provide advice on approaches to estimate the cost of tax expenditures and how to evaluate them. Therefore while the report was commissioned for the National Audit Office, the views contained in this report do not necessarily reflect the NAO’s opinion. This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes. The study shares experiences of what has worked for revenue bodies, what challenges have been faced and how they might be overcome. Tax compliance is the degree to which taxpayers complies with the tax rules and tax moral is the code of conduct or ethics towards legal corporate tax planning.

Cost-Benefit Analysis of Tax Expenditures and other Revenue Measures Workshop: April 16 – 18, I Ljubljana, Slovenia I Tax Policy and Administration We discussed how assessment of the tax incentives and other tax expenditures in the region based on their economic usefulness in increasing social welfare would support efforts in reforming. Measurement in Tax Administration Prepared by William Crandall This note is about measuring performance in tax administration. Performance measurement is part of the broader processes of strategic and operational planning and is essential for ac-countability and transparency. With this in mind, there are two important considerations thatFile Size: KB. It seeks to encourage discussion and further research into the topic of measuring tax compliance (or non-compliance) - especially compliance in the large corporate taxpayer sector. While there is a significant body of published work on compliance measurement (mainly from the United States), such works are in great part limited toFile Size: KB. There are two components to measuring tax expenditures: identifying special provisions of the tax code and estimating the revenue lost because of each special provision. Since the introduction of the tax expenditure concept by the U.S. Treasury Department in , there has.