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SAGE Open, 2023 Tax and economy go hand in hand, and whenever any overhaul in tax structure takes place, it becomes essential to evaluate its effect on its sector and concerned businesses.
Neba Bhalla +2 more
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Tax morale : theory and empirical analysis of tax compliance [PDF]
, 2003 Tax morale is puzzling in our society. Observations show that tax compliance cannot be satisfactorily explained by the level of enforcement. Other factors may well be relevant.
Torgler, Benno
core +1 more source
Tax compliance: an administrative burden for small business enterprises (SME’S)
Corporate Ownership and Control, 2016 As is the case in many economies, tax laws are sometimes very complicated and difficult for SME’s to understand and to implement. Tax laws change every year, impacting on the business, its operations and its profitability. It is also a fact that the more a government overspends, misappropriate funds and overall lack fiscal control, the more they will ...
Catherine Mpolokeng Sephapo +2 more
openaire +1 more source
Transfer Pricing - between Optimization and International Tax Evasion [PDF]
Risk in Contemporary Economy, 2017 Each enterprise in the private sector aims to increase financial return, which is achieved by obtaining a the higher net profit by increasing revenue and reducing expenditure. In this endeavor, compliance with tax obligations occupy a very important role
Valentin SAVA, Manuela Violeta TUREATCA
doaj +3 more sources
TAX EVASION, LEVEL OF INTERNET CORPORATE REPORTING AND FIRM VALUE: EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2018 As a developing country that accumulates its source of revenue to taxes, Indonesia is not spared from tax compliance issues. The low level of tax compliance indicates a different point of view between the government and the Taxpayer. The low level of tax
Asmoro P.S.
doaj +1 more source
Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia [PDF]
, 2016 This study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses in Addis Ababa and four major cities (Adama, Hawassa, Mekele, and Bahir Dar) in the four largest regional states.
openaire +2 more sources
The TCJA’s Reductions of Tax Accounting Compliance Burdens for Small Business Taxpayers
Journal of Accounting and Finance, 2020 The Tax Cut and Jobs Act of 2017 (TCJA), signed by Congress and President Trump in December of 2017, is the most significant piece of tax legislation in over 30 years. Every type of taxpayer subject to U.S. Federal income tax law is affected by the noteworthy changes of this Act.
Paul Brennan, Kirsten Rosacker
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South Africa : Tax Compliance Burden for Small Businesses
, 2021 This report is focused on the survey of the compliance experience of professional accountants and bookkeepers in respect of their small business clients in South Africa. It will be complemented by two related surveys, one of small businesses that are registered with the South African Revenue Service (SARS), regarding their time and cost requirements ...
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Multinational tax avoidance vs. European Comission
Bratislava Law Review, 2017 This paper deals with recent actions of the Commission with respect to EU State Aid rules. The Commission is looking at the compliance with EU State Aid rules of certain tax practices in some Member States in the context of aggressive tax planning by ...
Kristína Považanová +1 more
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A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM
Copernican Journal of Finance & Accounting, 2023 The research objective of this article is to present changes incorporated into the Polish income tax system and their potential influence on entrepreneurs’ behaviour.
Urszula Król
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