第二,税收遵从 成本 ( Tax Compliance Cost )即纳税 成本 ,是指纳税人在按照税法规定履行纳税义务过程中所支出的费用,纳税 成本 一般不容易计算,特别是纳税人所花费时间,心理...
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Many of theseallowances are fiendishly complicated; they distort business decisions andraise the cost of tax compliance.
这类补贴机制通常极其复杂,甚至会扭曲商业决策过程,并提高税务合规成本。
Then add in the cost of tax compliance, and one begins to wonder if it makes more sense to flip burgers at the local diner!
如果再加上依法纳税,那么人们就开始怀疑在当地做汉堡包生意是不是明智的了。
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