Results 1 to 10 of about 5,522 (251)
Compliance Burden and Tax Gap Among Micro and Small Businesses: Evidence From Ghana
SAGE Open, 2022 The question of how much of the potential tax revenue is actually obtained remains very critical in Ghana’s efforts to improve domestic revenue mobilization.
James Atta Peprah +5 more
doaj +3 more sources
Views of Tax Agents on The Malaysian Tax System and Compliance Burden: Qualitative Analysis
Asian Journal of Accounting Perspectives, 2011 This study focuses on the compliance burden of Malaysian corporations from the perspective of tax agents. Two main areas are investigated, namely, suggestions for reducing the tax compliance burden of companies and improving the Malaysian tax system ...
Noor Sharoja Sapiei +3 more
doaj +9 more sources
Tax Evasion Between Tax Optimization at the Border of Legality, Tax Burden and Voluntary Compliance
Journal of Legal Studies, 2023 Tax evasion operates beyond the boundaries of the jurisdictions, it develops across borders, and the extent of tax fraud as a phenomenon is differentiated according to the aspects and the rigours of legislation, as well as according to the economic ...
Petrașcu Daniela +3 more
doaj +2 more sources
Gusau Journal of Accounting and FinanceTax compliance is critical for small and medium-scale enterprises (SMEs) in Benue State, Nigeria, significantly affecting their growth and sustainability.
Okpe Caleb John +4 more
doaj +2 more sources
Addressing the small business tax compliance burden: Evidence from South Africa
Journal of Economic and Financial Sciences, 2013 Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens.
Sharon Smulders, Gelishan Naidoo
doaj +6 more sources
The Impact of Tax Burden Payment Indicators and Ease of Tax Compliance on the Development of Clean and Digital Energy Startups [PDF]
Financial Markets, Institutions and RisksThis study explores the influence of tax burden indicators and ease of tax compliance on the development of clean and digital energy startups, critical players in the global transition to sustainable energy systems.
Dmytro Halynskyi +2 more
doaj +2 more sources
The Hidden Burden of the Income Tax: Compliance Costs of German Individuals [PDF]
SSRN Electronic Journal, 2011 We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers.
Blaufus, Kay +2 more
openaire +2 more sources
Social Sciences and Humanities Open, 2022 Small and medium enterprises (SMEs) are important to emerging economies, especially in tackling economic growth and unemployment challenges. SMEs bear a disproportionate burden in complying with many forms of regulations, in particular tax rules and ...
Bruce-Twum Ernest +2 more
doaj +1 more source
Tax Compliance Costs: A Review of Cost Burdens and Cost Structures [PDF]
SSRN Electronic Journal, 2014 Our paper provides a comprehensive report of empirical research on tax compliance costs. Compared to previous reviews, our focus is on average costs for sub-groups (individual taxpayers, small businesses, large businesses) and the composition of the cost burden with regards to different cost components (in-house time effort, external adviser costs ...
Eichfelder, Sebastian +1 more
openaire +3 more sources
Journal of Open Innovation: Technology, Market and Complexity, 2023 Despite tax being a fundamental method to redistribute wealth and achieve a sustainable economic and social system, tax agencies and institutions in most countries are struggling with low tax collections.
Abdalwali Lutfi +9 more
doaj +1 more source