Compliance Costs of Corporate Income Taxation in Singapore
调查新加坡上市公司所得税合规成本，发现大公司（销售额超5亿新元）从税制简化中获益更多，小公司更依赖外部专业人士，且合规成本差距在缩小。
This study is the second in a series of studies investigating tax compliance costs incurred by public‐listed companies. We found evidence of a size effect which is a predominant finding of similar studies. The size effect was more pronounced when absolute measures of costs were used than when a relative measure, cost/sales turnover, was used. Additional evidence was found of limited success relating to the IRAS's moves to simplify the tax system. Specifically, only large companies with sales turnover exceeding $500m benefited and considerably reduced their overall compliance costs. Most of the decrease was a result of the computational component of compliance costs. This resulted in the gap in absolute costs narrowing between Group 3 and any of the other categories of companies. There was also greater reliance on external professionals, the smaller the company. Views elicited indicate that more could be done to increase accessibility to IRAS publications for Group 1 and Group 2 companies.