Results 11 to 20 of about 223,154 (311)
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 +4 more sources
El 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
An Annotated Bibliography of Tax Compliance and Tax Compliance Costs [PDF]
SSRN Electronic Journal, 2010 An annotated bibliography of tax compliance and tax compliance costs.
James, Simon, Edwards, Alison
openaire +1 more source
Conservation 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
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
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
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
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
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