Measuring the Compliance Costs of Excise Duties 1995-96.
AbstractThe study analyses the nature and type of compliance costs of excise duties in Tanzania. Data provided by the respondents in the questionnaire to measure the compliance costs incurred by firms producing traditional excise goods in 1995-96 is used. The study concludes that compliance costs in less developed countries are relatively high compared to those in developed countries. Moreover, that compliance costs are regressive in nature falling more heavily on small firms. The findings suggest that the rate structure and the literature which is supplied to taxpayers are complex and difficult for an average taxpayer to understand, resulting in high compliance costs. As such the government should take remedial measures in order to minimize compliance costs without reducing revenue.
African Journal of Finance and Management Vol.7(2) 1999: 72-84