Results 11 to 20 of about 219,001 (291)
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
core +5 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
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
Tax compliance costs: Cost burden and cost reliability
Public Finance Review, 2016 As documented by empirical research, tax compliance costs are a considerable burden for private businesses. However, cost estimates may be biased due to survey non-response and questionnaire framing effects.
Eichfelder, Sebastian, Hechtner, Frank
core +2 more sources
Tax compliance burden for small, medium and micro establishments in the business services industry
South African Journal of Economic and Management Sciences, 2013 The aim of this study is to determine whether the size of a business, classified as small, medium or micro establishment (SMME), has an impact on its management of the compliance burden placed on it by taxation laws. A survey was conducted amongst small,
Jan Venter, B de Clerq
doaj +2 more sources
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
The Relationship between Gender, Tax Burdens, Corruption Practices, and Tax Compliance
Journal of Southwest Jiaotong University, 2020 The article describes a new idea: the effect of top managers’ gender on tax compliance that is mediated by perceived tax burdens. This study also analyses the impact of perceived tax burdens on tax compliance as moderated by perceived corruption practices.
Theresia Woro Damayanti +3 more
openaire +2 more sources
Factors driving tax compliance costs of small businesses in the South African construction industry
Acta Commercii, 2019 Orientation: Tax compliance costs are regressive in nature and impose a heavy burden on performance and sustainability of small businesses. Research purpose: The aim of this article was to identify endogenous factors that drive tax compliance costs of ...
Obert Matarirano +2 more
doaj +1 more source
Determinants of internal ta compliance costs: Evidence from South Africa
Journal of Economic and Financial Sciences, 2016 Being tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal tax compliance costs (hours ...
Sharon Smulders +3 more
doaj +1 more source
a business administration perspective [PDF]
, 2009 Our paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of ...
Eichfelder, Sebastian, Schorn, Michael
core +1 more source