“…Tax Compliance Costs: A Review of Cost burdens and Cost Structures state income taxes and local income taxes, see Slemrod and blumenthal, 1996;Erard, 1997), the number and the understandability of tax regulations (Sawyer, 2011;Marcuss et al, 2013;Eichfelder and Kegels, 2014), the number of tax rates (e.g. for the VAT), tax exemptions, tax deductions and tax credits for certain situations (Sandford et al, 1981: p. 62;Slemrod, 1989;Wurts, 1995;DeLuca et al, 2005), the frequency of tax law changes (Rametse and Pope, 2002;Eichfelder, Kegels and Schorn, 2011), the frequency of tax payments (e.g.…”