Measuring impacts on the taxpayer’s perception of administrative burdens

This chapter considers the value of complementing existing quantitative measurement of compliance burdens with the measures aimed at understanding taxpayers’ perception of burdens. The aim is to give a more holistic view of the overall impact of burdens on economic activity and taxpayers’ views of tax administration. In doing so, it reports the results of a survey of Forum of Tax Administration members undertaken by HMRC in 2018 and the subsequent development of a Compliance Burdens maturity model, a self-assessment tool to help administrations understand their relative maturity and options for possible improvements in approaches.