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Jurnal Ilmiah Akuntansi dan Bisnis, 2020 This study aims to analyze the effects of tax knowledge, tax sanctions, and tax socialization on taxpayer compliance, as mediated and moderated by taxpayer awareness level of taxpayer education, respectively.
Pancawati Hardiningsih +3 more
doaj +1 more source
Voluntary and enforced tax compliance determinants and impact among agrochemical businesses in Ghana
Arab Gulf Journal of Scientific Research, 2023 PurposeThis paper examined tax compliance and its impact on agrochemical traders in Ghana.Design/methodology/approachBased on the registered agrochemical lists obtained from the Plant Protection and Regulatory Service Department, 92 agrochemical traders ...
Richmond Kumi +3 more
semanticscholar +1 more source
Jurnal Ilmiah Wahana Akuntansi, 2020 This research aims to determine the effect of tax penalties and tax authority services on taxpayer compliance of individual taxpayer by using risk preference as a moderating variable.
Nuramalia Hasanah +2 more
doaj +1 more source
Tax compliance costs of small business in Croatia [PDF]
, 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
Economies, 2022 The present study aimed to adopt the extended theory of planned behavior (TPB) to determine the intentions of owner-managers in SMEs towards engaging in sales tax compliance.
Tareq O. Bani-Khalid +2 more
semanticscholar +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 American Economic Review, 2022 This paper investigates the trade-offs between local elites and state agents as tax collectors in low-capacity states. We study a randomized policy experiment assigning neighborhoods of a large Congolese city to property tax collection by city chiefs or ...
Pablo Balán +3 more
semanticscholar +1 more source
Economies, 2022 One of the main reasons governments of developing countries, including Vietnam, face many difficulties in tax collection is taxpayers’ non-compliance with taxes. Therefore, the question for the governments of these countries is how to encourage taxpayers
T. Nguyen
semanticscholar +1 more source
Journal of Legal Anthropology, 2021 Taxation is central to the financing of most states, and monitoring that taxpayers comply with laws and regulations is a correspondingly important government activity. Governments have many ways to design tax systems, and no two national tax systems are the same. Hence, compliance strategies differ and so do outcomes.
Brøgger, Benedicte +1 more
openaire +2 more sources
Management control in the transfer pricing tax compliant multinational enterprise [PDF]
, 2008 This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes.
Cools, M., Emmanuel, C., Jorissen, A.
core +1 more source