The impact of taxation compliance costs on the innovative development

The paper explores the definition of compliance costs in the international study as well as its role in the government regulation efficiency. By using regressive and correlation analysis methods, the authors measure the impact of taxation compliance costs on the innovative development. Also the authors assess the impact of the other regulatory costs elements on the innovations to find out the proportions of the impact. Analysis shows that there is no significant relation between taxation compliance costs and the reviewed innovative development indicators. In the same time, there is strong impact of tax burden on the indicators.