The main objectives of the study are:

• to get a better understanding of how the need to cope with separate tax systems in EU countries impacts enterprises, in particular their compliance costs and their decision making.
• to quantify the tax compliance costs of enterprises, SMEs in particular, and to analyse how they differ with regard to different enterprise sizes and sectors in the non-financial business economy at national and EU levels.

The study shall draw conclusions and present recommendations on how the competitive situation of SMEs could be improved with regard to administrative costs, in particular the tax compliance costs that SMEs face.