Results 11 to 20 of about 1,109,344 (311)

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

A survey of tax compliance costs of Flemish SMEs: magnitude and determinants [PDF]

open access: yes, 2011
This study presents survey evidence on the magnitude and determinants of tax compliance costs in Flemish small and medium-sized enterprises (SMEs). Data were obtained from an Internet questionnaire among members of a professional network of Flemish ...
Reekmans, Catherine   +3 more
core   +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

Tax compliance costs of small business in Croatia [PDF]

open access: yes, 2004
The paper measures the tax compliance costs of business units that pay personal income tax in Croatia for the period 2001/2002. They comprise all taxes, except custom duties. The regressive effect is proven, measured by different size measures.
Blazic, Helena
core   +1 more source

The costs of customs compliance in Croatia in 2001 [PDF]

open access: yes, 2004
The purpose of the paper is to show the size and the basic characteristics of customs compliance costs of importers (legal entities and small business) in the Republic of Croatia in 2001. The customs compliance costs comprise those costs that the customs
Bronic, Mihaela
core   +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

Impact of compliance to oral cysteamine treatment on the costs of Kidney failure in patients with nephropathic cystinosis in the United Kingdom

open access: yesBMC 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

open access: yesSHS 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

A Literature Review of the Factors Affecting the Compliance Costs of Environmental Regulation and Companies’ Productivity

open access: yesCentral 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

open access: yesEcosphere, 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

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