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 +10 more sources
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
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 +3 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
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 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 +4 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 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 burden on SMEs in Durban: Perspectives from tax practitioners and business owners
International Journal of Research in Business and Social Science (2147- 4478)The purpose of the study was to examine small and medium-sized enterprises (SMEs) and tax practitioners’ perspectives on the effect of the cost of tax compliance on the functioning of SMEs.The study uses both the opinions of SMEs and tax practitioners to extend information on the tax compliance burden and its effect on the functioning of SMEs.The study
Lungisani Buthelezi +2 more
openaire +3 more sources
Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa
, 2018 This paper examines the effect of regulatory burdens related to tax administration on firms' compliance costs in Africa. Using cross-country firm-level data, the results show that regulatory burdens related to tax administration significantly increase firms' compliance costs compared to burdens related to other kinds of government regulations.
Ali, Merima
openaire +3 more sources