Results 61 to 70 of about 2,595,195 (156)
Estudios de Economía, 2016 We study the cost-effectiveness of a transferable emissions permit system (TEPS) vis a vis a system of emissions standards. Our analysis includes along with abatement costs, the costs of enforcing the system to induce compliance. Further, the analysis
Gaspard Clerger
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Theoretical foundations of voluntary tax compliance: evidence from a developing country
Humanities & Social Sciences CommunicationsTax non-compliance is a persistent problem that is becoming increasingly common worldwide. The main objective of this study is to examine the factors that influence voluntary tax compliance among large taxpayers in Ethiopia based on the theoretical ...
Agumas Alamirew Mebratu
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US Regulatory Burden, Compliance Spending, and Market Structure
Statistics and Public PolicyThis article examines the effect of regulatory cost on market structure. Regulation been associated in a number of studies with market consolidation.
Chase C. Englund
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Tax compliance, self-assessment and tax administration [PDF]
Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance.
James, Simon, Alley, Clinton
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Estimating Aggregate Tax Compliance Costs: A New Approach Using a State Space Model
, 2017 This paper aims to develop a general statistical method for estimating tax compliance costs in Australia on an annual basis. The proposed approach represents an attractive alternative to the traditional, large-scale survey method which is known to be ...
Wu, H, Tran-Nam, B ; https://orcid.org/
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The Devil is in the Detail: An Analysis of VAT Compliance Costs for SMEs in a Developing Nation
, 2017 Higher compliance costs for a value-added tax (VAT) through excessive government regulations are often portrayed as one of the important factors that affect small and medium enterprises (SME), resulting in potentially significant non-compliance and under
Faridy, Nahida +2 more
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Frontiers in PsychologyThe evolution of digital government is reshaping the dynamics of government-citizen interactions, fostering new modes of engagement, co-creation, and participatory governance.
Rongmian Huo, Feimin Liu, Li Wu
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The Income tax compliance cost of corporations in India, 2000-01. [PDF]
Tax compliance ...
Das-Gupta, Arindam
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The effects of the self-assessment system on the tax compliance costs of small and medium enterprises in Malaysia [PDF]
, 2008 This paper briefly discusses the importance of Small and Medium Enterprises (SMEs) in Malaysia. The concepts of tax compliance costs and prior compliance costs studies, both internationally and in Malaysia, are succinctly reviewed.
Pope, Jeff, Abdul Jabbar, Hijattulah
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In order to have a better understanding of the impact of taxation on companies' decisions and activities, and potential costs that may arise from the lack of coordination in this area at EU level, the European Commission's Taxation and Customs Union ...
Anne Bucher +5 more
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