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North America
A recent study by the Tax Foundation reveals that taxpayer compliance costs are projected to reach $536bn this year, accounting for nearly 1.8% of the gross domestic product. The report highlights that over 2.1bn hours are spent on individual tax forms, costing $146.9bn, yet this only represents less than 28% of the total compliance burden. Businesses bear a significant portion of these costs, which have increased from the previous year. Alex Muresianu, senior policy analyst at the Tax Foundation, said: "Measuring compliance costs is an ongoing task, and must be revisited when tax laws change." The study emphasizes the need for Congress to consider compliance costs before enacting new tax laws, especially with the complexities introduced by recent legislation.
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