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Volume 75, numéro 1-2-3, mars-juin-septembre 1999, p. 215-237

L’économie publique

Sous la direction de Nicolas Marceau, Pierre Pestieau et François Vaillancourt

Direction : Claude-Denys Fluet (directeur)

Éditeur : HEC Montréal

ISSN : 0001-771X (imprimé)  1710-3991 (numérique)

DOI : 10.7202/602290ar

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Article

Les coûts de conformité à la fiscalité des firmes et des individus : une recension des écrits

François Vaillancourt

CRDE, Université de Montréal

Département de sciences économiques, Université de Montréal

RÉSUMÉ

Ce texte présente les résultats de 15 études traitant des coûts encourus par les firmes ou par les individus de se conformer aux exigences fiscales. On constate que les coûts décroissent avec la taille des firmes et croissent avec la complexité des sources de revenus.

ABSTRACT

This paper presents the results of 15 studies examining the tax compliance costs of businesses and individuals. We find that costs decrease with the size of businesses and increase with the complexity of revenue sources.

 

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Auteur : François Vaillancourt
Titre : Les coûts de conformité à la fiscalité des firmes et des individus : une recension des écrits
Revue : , Volume 75, numéro 1-2-3, mars-juin-septembre 1999, p. 215-237
URI : http://id.erudit.org/iderudit/602290ar
DOI : 10.7202/602290ar

Tous droits réservés © HEC Montréal, 1999

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