Results 261 to 270 of about 218,383 (292)
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THE ORGANIZATION’S COMPLIANCE WITH THE SAFE TAX BURDEN
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYAThe article discusses the theoretical foundations of the concept of tax burden, as well as key aspects of compliance with a safe tax burden for organizations engaged in entrepreneurial activities. Special attention is paid to the methods of assessing the tax burden, as well as the risks associated with exceeding it.
Irina V. Romanova, Natalia A. Berdnika
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Compliance Cost Burden of Individual Income-Tax Assessees in India: An Empirical Study
Management and Labour Studies, 2010In the present paper, an attempt has been made to estimate the compliance burden (i.e. expenditure on various tax-activities like record-keeping, fees paid to professionals etc.) borne by individual assessees in India. From the various activities considered in this study that involves cost, it can be concluded that for most of the tax-activities, the ...
Jaspal Singh, Poonam Sharma
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How Do Differences In State Corporate Income Tax Systems Affect Compliance Cost Burdens?
SSRN Electronic Journal, 2002Prior 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.
Sanjay Gupta, Lillian F. Mills
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SSRN Electronic Journal, 2014
The existence of shadow economy has serious implications for social and economic development. The reasons for informality are numerous and vary from one region to another. Whereas in Europe priority is usually given to the own economical benefit by means of tax evasion, in Latin America the situation is more complex; sometimes it is a personal option ...
Muriel Saint-Suppry Ceano-Vivas +2 more
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The existence of shadow economy has serious implications for social and economic development. The reasons for informality are numerous and vary from one region to another. Whereas in Europe priority is usually given to the own economical benefit by means of tax evasion, in Latin America the situation is more complex; sometimes it is a personal option ...
Muriel Saint-Suppry Ceano-Vivas +2 more
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African Journal of Economic Review
This study investigates the impact of trust, service quality, and extrinsic motivation on taxpayer’s engagement with electronic tax filing systems, alongside the relationship between system engagement and the tax compliance burden. The study utilized partial least squares structural equation modelling (PLS-SEM).
Milamo, Rufina +3 more
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This study investigates the impact of trust, service quality, and extrinsic motivation on taxpayer’s engagement with electronic tax filing systems, alongside the relationship between system engagement and the tax compliance burden. The study utilized partial least squares structural equation modelling (PLS-SEM).
Milamo, Rufina +3 more
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Small business tax compliance burden : what can be done to level the playing field.
2015One of the major issues associated with taxation are the costs incurred by taxpayers when they comply with their tax obligations, this is particularly important for smaller business taxpayers. Compliance costs are found to be regressive, falling with disproportionate severity on smaller businesses.
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Global burden of bacterial antimicrobial resistance in 2019: a systematic analysis
Lancet, The, 2022Michael Give Chipeta +2 more
exaly
Tax burden, perceived fairness, and compliance in Ghana's tax system
WIDER Working PaperJörgen Levin, Emmanuel Orkoh
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Kim_2021_The Disproportionate Sales Tax Compliance Burden on Small- and Medium-Sized.pdf
2022openaire +1 more source