Results 1 to 10 of about 16,531 (211)
Effect of the Complexity of the Customs Tax System on the Tax Effort
Economies, 2022 This paper empirically analyses the effects of the tax complexity and other elements, such as natural resource revenues, public expenditure, and the capacity of the statistical system, on the efficiency of Ecuadorian Customs Administration.
Jazmín González Aguirre +1 more
doaj +3 more sources
Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda
Cogent 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
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Tax Complexity and Firm Tax Evasion: A Cross-Country Investigation
EconomiesThis paper endeavours to investigate whether a complex tax system influences firms’ propensity toward tax evasion across countries. To achieve the objectives of this study, we utilised the World Bank Enterprise Survey and the World Bank’s Doing Business ...
Prianto Budi Saptono +5 more
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ELIMINATION OF TAX COMPLEXITY ISSUE THROUGH FINANCIAL LITERACY [PDF]
Revista de Studii Financiare, 2023 Modern taxation systems often experience complexity and investigations have attempted to define whether the tax complexity has an impact on the compliance of taxpayers. A low level of literacy can be an obstacle in the tax system. This paper will examine
Faud Bahramov
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Asian Journal of Accounting Perspectives, 2016 This study aims to examine the mediating role of tax fairness on the relationship between tax knowledge, tax complexity, and voluntary tax compliance. Based on 200 samples of taxpayers, it is found that tax knowledge increases tax fairness perceptions ...
Anna Azriati Che Azmi +3 more
doaj +7 more sources
A Theoretical Model to Discuss Tax Avoidance Based gn Game Theory
BBR: Brazilian Business Review, 2023 A consolidated research line in Brazil identified the proxies for determining the tax aggressiveness of companies listed on the B3 stock exchange. However, none of these studies identified the instrument used by Brazilian companies to carry out tax ...
Antônio Paulo Machado Gomes +3 more
doaj +1 more source
Determinants of tax compliance: a study on individual taxpayers in Indonesia
Entrepreneurship and Sustainability Issues, 2020 This study aims to analyze the effect of tax knowledge, tax complexity, and tax justice on taxpayers’ trust and tax compliance as well as the differences in tax compliance levels in South Sumatra.
Musthafa Kemal Nasution +4 more
doaj +1 more source
The Impact of Financial Development on Tax Evasion in Iran [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2019 The purpose of this paper is to identify factors affecting tax evasion with emphasis on financial development. For this purpose, we estimate an ARDL model for the period 1978 to 2014.
tayebe chaman +2 more
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Comparative Analysis of Tax Complexity in Turkey and Some Countries
International Journal of Public Finance, 2019 The increasing number of functions imposed on taxation has led to the expansion of the coverage of tax systems worldwide, resulting in tax complexity. The complexity is determined by many factors and places serious costs on countries. The increase in the
Gizem Zeren
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Factors affecting tax compliance of small and medium enterprises in Hung Yen province, Vietnam [PDF]
Accounting, 2022 Corporate tax compliance has been an interest of policymakers in many countries. Taxes contribute the most to the government’s revenues in Vietnam in general and in Hung Yen in particular.
Hien Thu Nguyen
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