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Tax Compliance Costs: A Business-Administration Perspective [PDF]
FinanzArchiv, 2012 Using instruments like information technology and paid preparation of tax returns, private taxpayers have a set of strategies to optimize their compliance cost burden. Assuming rational behavior, private businesses can be expected to choose a cost-optimal administration strategy.
Eichfelder, Sebastian, Schorn, Michael
openaire +6 more sources
Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia [PDF]
Financial Theory and Practice, 2009 Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure.
Maja Klun
doaj +2 more sources
Sources of Tax Compliance Costs for Malaysian Corporate Taxpayers
Asian 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
Cost-management in correspondent banking relationships [PDF]
Geopolitics 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
Stock market participation in less developed countries: a perception-based evidence from Uganda
Cogent 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
Marine Energy Environmental Permitting and Compliance Costs
Energies, 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
Cost Uncertainty and Taxpayer Compliance [PDF]
International Tax and Public Finance, 2005 The existence of a private cost borne by audited taxpayers affects the tax enforcement policy. This is so because tax auditors will face now two sources of uncertainty, namely, the typical one associated with taxpayers' income and that associated with the taxpayers' idiosyncratic attitude towards tax compliance.
Jordi Caballé, Judith Panadés
openaire +3 more sources
Jurnal 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
Social 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
An Analysis of On-Farm Costs of Timing N Applications to Reduce N Losses
Journal 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