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, 2014 Similar to many developing nations, Bangladesh's small and medium sector enterprises (SMEs) constitute some 90% of all businesses and play an important role in the country's economic growth and employment.1 This study investigates the nature and extent ...
Faridy, Nahida +3 more
core +1 more source
Analysis of Tax Compliance Levels for Regional Taxes in the Provinces of Indonesia
EconomiesThis study examines how socialization costs, inspection costs, collection costs, motor vehicle tax rates (Pajak Kendaraan Bermotor, PKB), vehicle ownership transfer tax rates (Bea Balik Nama Kendaraan Bermotor, BBNKB), the Corruption Perception Index ...
Nella Ervina +3 more
doaj +1 more source
Annual tax compliance costs for small businesses: a survey of tax practitioners in South Africa
South African Journal of Economic and Management Sciences, 2012 This study provides a baseline measurement for annual tax compliance costs for small businesses. An empirical study performed amongst tax practitioners to identify and measure the annual tax compliance costs for small businesses throughout South Africa ...
Sharon Smulders, Madeleine Stiglingh
doaj +1 more source
Working Paper 09-10 - Shifting of red tape? The impact of authority behavior on tax compliance costs [PDF]
The compliance costs of private taxpayers are not only affected by the tax law itself but also by its implementation through the tax authorities. In the following paper we analyze the effect of administrative actions on the compliance costs of private ...
Sebastian Eichfelder, Chantal Kegels
core
Tax Compliance Costs of Bumiputera Small and Medium Enterprises in Northern Malaysia
International Journal of Management Studies, 2008 This paper explores and measures the level of tax compliance costs among Bumiputera small and medium enterprises in the Northern Region of Malaysia for the year of assessment 2003.
Hafizah Abdul Mansor +1 more
doaj
The GST Compliance Costs Of Nonprofit Organisations [PDF]
, 2002 On 2 December 1998, the Federal Government tabled their policy paper entitled Regulation Impact Statement for the Introduction of a Goods and Services Tax (RIS) in the House of Representatives.
Conroy, Denise K. +1 more
core
Compliance costs and productivity: an approach from working hours. [PDF]
J Regul Econ, 2023 Morikawa M.
europepmc +1 more source
InformaticsThis study provides an early evaluation of the effectiveness of the Core Tax Administration System, a digital taxation platform introduced to integrate all tax administration processes in Indonesia into a single system.
Prianto Budi Saptono +6 more
doaj +1 more source
The Effects of Cooperative Compliance on Firms' Tax Risk, Tax Risk Management and Compliance Costs. [PDF]
Schmalenbach Z Betriebswirtsch Forsch, 2021 Eberhartinger E, Zieser M.
europepmc +1 more source