Results 251 to 260 of about 218,383 (292)

Bi-Annual Taxes – A Simple Solution to Rising Tax Non-Compliance, Shrinking IRS Budgets, and Increasing Taxpayer Burden

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

The importance of perceived fairness regarding tax burden in compliance behavior: a qualitative study using the Delphi method in Morocco

Journal of Financial Reporting and Accounting, 2023
PurposeThis 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.Design/methodology/approachUsing the Delphi method, this study engaged tax experts in the Moroccan ...
Rida Belahouaoui, El Houssain Attak
openaire   +1 more source

Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens?

National Tax Journal, 2003
Prior multistate tax research on differences in state tax rules, while investigating the effects on revenue, investment, and tax burden, is silent regarding the effect on compliance costs. We investigate factors that explain state income tax compliance costs for large firms.
Gupta, Sanjay, Mills, Lillian F.
openaire   +2 more sources

Small and Medium-Sized Enterprises and Tax Compliance Burden in Malaysia: Issues and Challenges for Tax Administration

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
openaire   +2 more sources

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