State of the art and future directions

Compliance costs simply expressed are those costs that taxpayers incur as a result of meeting their taxation obligations over and above the payment of the tax itself. The burden of the compliance costs of taxation is now widely recognized throughout many countries in the world, particularly where re...

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Bibliographic Details
Main Authors: Hasseldine, J., Evans, Chris, Pope, Jeffrey
Other Authors: Jeffrey Ivor Pope
Format: Book Chapter
Published: Prospect Media 2001
Online Access:http://hdl.handle.net/20.500.11937/48009