Results 11 to 20 of about 2,595,195 (156)
Understanding the compliance costs of benefits and tax credits [PDF]
, 2009 This report describes a scoping study to understand more about the nature of the 'costs of compliance' that claimants of social security benefits and (personal) tax credits incur, and discusses possible ways of measuring such costs. 'Costs of compliance'
Shaw, J. +11 more
core +1 more source
The Compliance costs of Value Added Tax (VAT): The case of the Republic of Mauritius
, 2014 The evaluation of taxpayers’ compliance costs has grown in significance within the tax system research over more than two decades and has predominantly emanated from developed countries. However, compliance costs literature is quite limited in developing
Juddoo, K.
core +5 more sources
South African Journal of Business Management, 2019 Background: Several studies on tax compliance costs (TCCs) for small businesses found them to be regressive in nature and, imposing a heavier burden on small businesses compared to larger ones.
Obert Matarirano +2 more
doaj +1 more source
Tax Compliance Costs for SMEs: A Survey of Tax Professionals in Ghana
Theory, Methodology, Practice, 2023 The study sought to ascertain the magnitude of the external tax compliance costs incurred by SMEs in Ghana from the perspective of the tax professionals who provide the service.
Ernest Bruce-Twum +2 more
doaj +1 more source
BMC Nephrology, 2023 Background Nephropathic Cystinosis (NC), a rare disease characterised by intra-lysosomal accumulation of cystine, results in progressive kidney failure (KF). Compliance to lifelong oral cysteamine, the only therapy, is often compromised. The relationship
Seun Lashilola +6 more
doaj +1 more source
Goods and Services Tax (GST): Challenges Faced by Business Operators in Malaysia
SHS Web of Conferences, 2017 The objective of this study is to identify the factors affecting business operators’ awareness on the implementation of Goods and Services Tax (GST) and the perceived issues and problems they may likely encounter with the implementation of GST in ...
Chen Loo Ern, Bin Md Taib Mohd Shukry
doaj +1 more source
Central European Public Administration Review, 2022 Purpose: The aim of the paper is to identify potential factors that influence the relative size of environmental compliance costs through a literature review and propose a conceptual holistic model of the indirect impact of these factors on companies ...
Lenart Milan Lah, Žiga Kotnik
doaj +1 more source
Estimating the economic benefits and costs of highly‐protected marine protected areas
Ecosphere, 2019 Marine protected areas (MPAs) are an increasingly popular, but debated, management strategy to conserve marine biodiversity and ensure sustainable human use of the oceans. Economic studies can contribute to the debate about MPAs as a management option by
Katrina J. Davis +4 more
doaj +1 more source
Determinants of internal ta compliance costs: Evidence from South Africa
Journal of Economic and Financial Sciences, 2016 Being tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal tax compliance costs (hours ...
Sharon Smulders +3 more
doaj +1 more source
The effect of business characteristics on tax compliance costs [PDF]
Management Science Letters, 2018 Compliance fee is the cost incurred by the taxpayers in fulfilling the taxation requirements imposed on the taxpayers by the law and the authority of the country.
Popi Fauziati, Aza Azlina Md Kassim
doaj +1 more source