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Reconciling differences between two surveys on tax compliance costs: A decomposition analysis of Hungarian results

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  • Svraka, András

    (Tax Policy and Research Unit, Ministry of Finance)

Abstract

In this paper we investigate what methodological and sampling factors can lead to widely different results on Hungarian tax compliance costs between recent studies based on standard cost models and representative firm level surveys. We validate the surveys' data on Hungarian administrative records and show that survey samples differ markedly from the total population of firms on key business indicators which could bias tax compliance estimates. Finally we adjust survey data to match administrative records and we account for the majority of the gap between enterprise tax compliance cost to turnover ratios from surveys studied in a decomposition exercise.

Suggested Citation

  • Svraka, András, 2022. "Reconciling differences between two surveys on tax compliance costs: A decomposition analysis of Hungarian results," Taxation Working Papers 11, Ministry of Finance, Department of Tax Policy and International Taxation.
    • Handle: RePEc:auo:moftwp:11
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    More about this item

    JEL classification:

    • C80 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - General
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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