Results 1 to 10 of about 1,977,519 (289)
Squeezing Tobacco Retail Density Between 2000 and 2020 an Analysis of an Australian Tobacco Sellers Register. [PDF]
Nicotine Tob ResMartin-Gall VA +4 more
europepmc +1 more source
Israel's oral health policy in reflection of the WHO Global Oral Health Action Plan (2020-2023). [PDF]
Isr J Health Policy ResSchwartz D +3 more
europepmc +1 more source
Some of the next articles are maybe not open access.
Small Enterprise Research, 2008
Tax-related compliance is one of the major difficulties facing small and medium enterprises (SMEs) internationally. The importance of SME sectors in Malaysia is largely acknowledged but government consideration of the regulatory burden is often restricted to general business and finance-related issues.
Pope, Jeff, Abdul Jabbar, Hijattulah
exaly +3 more sources
Tax-related compliance is one of the major difficulties facing small and medium enterprises (SMEs) internationally. The importance of SME sectors in Malaysia is largely acknowledged but government consideration of the regulatory burden is often restricted to general business and finance-related issues.
Pope, Jeff, Abdul Jabbar, Hijattulah
exaly +3 more sources
THE ORGANIZATION’S COMPLIANCE WITH THE SAFE TAX BURDEN
Èkonomika I Upravlenie: Problemy, RešeniâThe article discusses the theoretical foundations of the concept of tax burden, as well as key aspects of compliance with a safe tax burden for organizations engaged in entrepreneurial activities. Special attention is paid to the methods of assessing the tax burden, as well as the risks associated with exceeding it.
Irina V Romanova
exaly +2 more sources
Public Finance Review, 2017
As documented by empirical research, tax compliance costs are a considerable burden for households and businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. Investigating both aspects, we do not find significant evidence for a nonresponse bias.
Eichfelder, Sebastian, Hechtner, Frank
openaire +2 more sources
As documented by empirical research, tax compliance costs are a considerable burden for households and businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. Investigating both aspects, we do not find significant evidence for a nonresponse bias.
Eichfelder, Sebastian, Hechtner, Frank
openaire +2 more sources
Tax burden, perceived fairness, and compliance in Ghana's tax system
WIDER Working PaperDetermining the optimal tax burden that maximizes compliance and revenue remains a major challenge in developing countries, partly due to the literature's focus on linear tax-compliance relationships. Using firm-level data from Ghana and an instrumental variable approach, this paper finds a nonlinear relationship: compliance rises with higher taxes up ...
Levin, Jörgen, Orkoh, Emmanuel
openaire +2 more sources
Journal of Financial Reporting and Accounting, 2023
Purpose This study aims to understand the interaction between tax fairness perceptions, equitable tax burden distribution and tax compliance within Morocco’s unique socio-economic context, with the goal of uncovering strategies to enhance tax compliance ...
Rida Belahouaoui, El Houssain Attak
openaire +1 more source
Purpose This study aims to understand the interaction between tax fairness perceptions, equitable tax burden distribution and tax compliance within Morocco’s unique socio-economic context, with the goal of uncovering strategies to enhance tax compliance ...
Rida Belahouaoui, El Houssain Attak
openaire +1 more source
SSRN Electronic Journal, 2020
Each year, individual tax non-compliance causes billions of dollars of lost tax revenue. While the Internal Revenue Service (IRS) conducts examinations of select returns, the audit rate fell precipitously in past decades. Meanwhile, the number of individual returns grew and return complexity rose.
Jeffrey A Dubin, Emma Cockerell
openaire +1 more source
Each year, individual tax non-compliance causes billions of dollars of lost tax revenue. While the Internal Revenue Service (IRS) conducts examinations of select returns, the audit rate fell precipitously in past decades. Meanwhile, the number of individual returns grew and return complexity rose.
Jeffrey A Dubin, Emma Cockerell
openaire +1 more source