Compliance Costs of Taxation: an analysis of perception of managers and collaborators of a state company of sanitation

Abstract

The compliance costs of taxation correspond to the costs incurred by taxpayers in meeting the legal tax requirements. They include the costs of time and resources consumed in activities, such as the calculation and retention of taxes and contributions, filing the returns, dealing with the tax authority audit, and expenses on tax planning, research and training, among others. This work aims to assess the perception of managers and collaborators of a state company of sanitation with respect to the compliance costs of taxation. This study uses the bibliographical and documental research and single case study, with structured questionnaires and semi-structured interviews. The results obtained show that since there is no investigation or control of compliance costs of taxation in the evaluated company, there is an intuitive perception of not only the existence of theses costs but also their growth, mainly due to the complexity and instability of fiscal rules.