Indirect Costs of Tax Compliance in Argentina: Findings of a Survey

A survey was conducted of 558 accountants who were consulted on the hours consumed in different activities related to national and provincial taxes. Absolute hourly requirements grow with firm size, ranging from a median of 45 monthly hours for micro-enterprises to 163 monthly hours for large ones....

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Detalles Bibliográficos
Autores principales: Locurscio, Bastiana, Afonso, Santiago
Formato: Artículo publishedVersion
Lenguaje:Español
Publicado: Centro de Estudios del Estado y las Organizaciones Públicas 2023
Materias:
Impuestos, costo de cumplimiento tributario, administración tributaria, política tributaria
Acceso en línea:https://ojs.economicas.uba.ar/cedeop/issue/view/2694
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=cedeop&d=2694_oai
Aporte de:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
id I28-R145-2694_oai
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spelling I28-R145-2694_oai2025-02-07 Locurscio, Bastiana Afonso, Santiago 2023-06-01 A survey was conducted of 558 accountants who were consulted on the hours consumed in different activities related to national and provincial taxes. Absolute hourly requirements grow with firm size, ranging from a median of 45 monthly hours for micro-enterprises to 163 monthly hours for large ones. The relative compliance costs (routine hours divided by the total number of hours worked in the company) exhibit strong economies of scale, disproportionately affecting firms with fewer employees. More hours are dedicated to auxiliary tasks such as managing withholdings or complying with additional reporting requirements than to preparing and filing the tax returns themselves. Provincial taxation is shown to be less efficient than national taxation in terms of indirect costs, especially as the firm size increases. Failures in tax administration websites and constant regulatory changes are some of the biggest sources of wasted time for the taxpayers. Se realizó una encuesta a 558 contadores a quienes se consultó por las horas insumidas en distintas actividades vinculadas a tributos nacionales y provinciales. Los requerimientos horarios absolutos crecen con el tamaño de la firma, pasando de una mediana de 45 horas mensuales para las microempresas a 163 horas mensuales para las grandes. El costo de cumplimiento relativo (horas rutinarias divididas por la cantidad total de horas trabajadas en la empresa) exhibe fuertes economías de escala, afectando desproporcionadamente a las firmas con un menor número de empleados. Las tareas accesorias a la principal de preparación y liquidación de la declaración jurada del gravamen, tales como administrar retenciones y percepciones, o cumplir con los regímenes de información, consumen comparativamente más horas que las requeridas por las propias declaraciones de los tributos. La tributación local se muestra menos eficiente que la nacional en términos de costos indirectos, en especial al aumentar el Tamaño de Firma. Los fallos en las webs de las administraciones tributarias y la constante actualización normativa son unas de las mayores fuentes de pérdidas de tiempo para los contribuyentes.\nPalabras clave: Impuestos, costo de cumplimiento tributario, administración tributaria, política tributaria application/pdf https://ojs.economicas.uba.ar/cedeop/issue/view/2694 spa Centro de Estudios del Estado y las Organizaciones Públicas https://ojs.economicas.uba.ar/cedeop/issue/view/2694/3464 Cuadernos del CEDEOP; Vol. 1 Núm. 23 (2023): Costos Indirectos de Cumplimiento Tributario en Argentina: Hallazgos de un Relevamiento 2796-8200 10.56503/Cuadernos Del CEDEOP/Vol1/Nro.23/Año2023 Impuestos, costo de cumplimiento tributario, administración tributaria, política tributaria Indirect Costs of Tax Compliance in Argentina: Findings of a Survey Costos Indirectos de Cumplimiento Tributario en Argentina: Hallazgos de un Relevamiento info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion info:ar-repo/semantics/artículo https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=cedeop&d=2694_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
topic Impuestos, costo de cumplimiento tributario, administración tributaria, política tributaria
spellingShingle Impuestos, costo de cumplimiento tributario, administración tributaria, política tributaria
Locurscio, Bastiana
Afonso, Santiago
Indirect Costs of Tax Compliance in Argentina: Findings of a Survey
topic_facet Impuestos, costo de cumplimiento tributario, administración tributaria, política tributaria
description A survey was conducted of 558 accountants who were consulted on the hours consumed in different activities related to national and provincial taxes. Absolute hourly requirements grow with firm size, ranging from a median of 45 monthly hours for micro-enterprises to 163 monthly hours for large ones. The relative compliance costs (routine hours divided by the total number of hours worked in the company) exhibit strong economies of scale, disproportionately affecting firms with fewer employees. More hours are dedicated to auxiliary tasks such as managing withholdings or complying with additional reporting requirements than to preparing and filing the tax returns themselves. Provincial taxation is shown to be less efficient than national taxation in terms of indirect costs, especially as the firm size increases. Failures in tax administration websites and constant regulatory changes are some of the biggest sources of wasted time for the taxpayers.
format Artículo
publishedVersion
Artículo
author Locurscio, Bastiana
Afonso, Santiago
author_facet Locurscio, Bastiana
Afonso, Santiago
author_sort Locurscio, Bastiana
title Indirect Costs of Tax Compliance in Argentina: Findings of a Survey
title_short Indirect Costs of Tax Compliance in Argentina: Findings of a Survey
title_full Indirect Costs of Tax Compliance in Argentina: Findings of a Survey
title_fullStr Indirect Costs of Tax Compliance in Argentina: Findings of a Survey
title_full_unstemmed Indirect Costs of Tax Compliance in Argentina: Findings of a Survey
title_sort indirect costs of tax compliance in argentina: findings of a survey
publisher Centro de Estudios del Estado y las Organizaciones Públicas
publishDate 2023
url https://ojs.economicas.uba.ar/cedeop/issue/view/2694
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=cedeop&d=2694_oai
work_keys_str_mv AT locursciobastiana indirectcostsoftaxcomplianceinargentinafindingsofasurvey
AT afonsosantiago indirectcostsoftaxcomplianceinargentinafindingsofasurvey
AT locursciobastiana costosindirectosdecumplimientotributarioenargentinahallazgosdeunrelevamiento
AT afonsosantiago costosindirectosdecumplimientotributarioenargentinahallazgosdeunrelevamiento
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