The Burden of Compliance. A Study of the Nature and Costs of Tax Collection by the Small Business Firm

摘要

The study has these objectives: (1) To determine the nature of the taxes required to be collected by the business firm; (2) to isolate the activities of the firm directly related to the collection of, accounting for, reporting, and payment of these taxes; (3) to obtain an appreciation of the costs involved by reference to other studies and by primary investigation; (4) to set forth some conclusions with regard to ways of controlling the costs and reduction of uncertainty and risk. (Author)