Results 1 to 10 of about 212,868 (116)

Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda

open access: yesCogent Business & Management, 2020
The purpose of this study is to examine the relationship between knowledge requirements, complexity of the tax system and tax compliance in Uganda while exploring the indirect effects of compliance costs.
Doreen Musimenta
doaj   +2 more sources

Cost-management in correspondent banking relationships [PDF]

open access: yesGeopolitics under Globalization, 2017
Cost-management is essential and highly specific sphere, which requires applying adequate decision- making approach as a part of the bank’s internal value creation process. Correspondent banking is a dynamically growing area of management and controlling
Larysa Sloboda
doaj   +1 more source

Sources of Tax Compliance Costs for Malaysian Corporate Taxpayers

open access: yesAsian Journal of Accounting Perspectives, 2014
Tax compliance costs are the costs incurred by taxpayers in complying with the tax reporting requirements. This study identifies the sources of tax compliance costs for corporate taxpayers with regards to internal and external components.
Noor Sharoja Sapiei, Mazni Abdullah
doaj   +7 more sources

Marine Energy Environmental Permitting and Compliance Costs

open access: yesEnergies, 2021
Costs to permit Marine Energy projects are poorly understood. In this paper we examine environmental compliance and permitting costs for 19 projects in the U.S., covering the last 2 decades. Guided discussions were conducted with developers over a 3-year
William J. Peplinski   +6 more
doaj   +1 more source

Stock market participation in less developed countries: a perception-based evidence from Uganda

open access: yesCogent Business & Management, 2022
This study aims to examine the contribution of participation costs (floatation costs, compliance costs and marketing costs) to stock market participation using evidence from Uganda—a developing country.
Zainabu Tumwebaze   +4 more
doaj   +1 more source

The Effectiveness of Digitizing Tax Administration to Reduce the Compliance Cost of Taxpayers of Micro, Small, and Medium Enterprises (MSMEs)

open access: yesJurnal Public Policy, 2023
MSMEs are a growing and vital sector for the country's economy. However, until now, MSMEs taxpayer compliance is still low. DGT then digitized tax administration with the aim of reducing taxpayer compliance costs for MSMEs taxpayers.
Scheilla Aprilia Murnidayanti   +1 more
doaj   +1 more source

An Analysis of On-Farm Costs of Timing N Applications to Reduce N Losses

open access: yesJournal of Agricultural and Resource Economics, 1998
Timing nitrogen applications to the biological needs of a crop is an effective way to reduce nitrogen losses to the environment. However, this strategy may carry a production risk and conflict with farmers' economic objectives.
Wen-Yuan Huang   +2 more
doaj   +1 more source

Determinants of tax compliance costs of small and medium enterprises in emerging economies: Evidence from Ghana

open access: yesSocial Sciences and Humanities Open, 2022
Small and medium enterprises (SMEs) are important to emerging economies, especially in tackling economic growth and unemployment challenges. SMEs bear a disproportionate burden in complying with many forms of regulations, in particular tax rules and ...
Bruce-Twum Ernest   +2 more
doaj   +1 more source

THE EFFECT OF TRUST TO GOVERNMENT, MORAL OBLIGATION AND COMPLIANCE COSTS ON TAXPAYERS COMPLIANCE BEHAVIOR

open access: yesEl Muhasaba: Jurnal Akuntansi, 2012
The aim of this study is to examine the direct and indirect effect of  trust to government, costs of compliance and moral obligation on taxpayer compliance behavior. This study was conducted in  East Java.
Muslichah Muslichah
doaj   +1 more source

Habitat Conservation Plans provide limited insight into the cost of complying with the Endangered Species Act

open access: yesConservation Science and Practice, 2022
The Endangered Species Act (ESA) mandates protection for listed species, prohibiting intentionally adverse “take” by both public and private activities.
Katie C. Surrey   +4 more
doaj   +1 more source

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