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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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How Do Differences in State Corporate Income Tax Systems Affect Compliance Cost Burdens?
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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Advanced International Journal for Research
The burdens related to tax compliance, such as overly intricate processes, constantly shifting regulations, administrative redundancies, and their numerous associated costs, adversely affect the growth of Small and Medium Enterprises (SMEs). The existing body of work has failed to identify and measure the specific impacts of such operational hindrances
Ponraj M +2 more
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The burdens related to tax compliance, such as overly intricate processes, constantly shifting regulations, administrative redundancies, and their numerous associated costs, adversely affect the growth of Small and Medium Enterprises (SMEs). The existing body of work has failed to identify and measure the specific impacts of such operational hindrances
Ponraj M +2 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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Journal of Advances and Scholarly Researches in Allied Education
This paper examines the effects of the Goods and Services Tax (GST) on small and medium-sized businesses (SMEs) in Madhya Pradesh in terms of their financial performance, legal practices, operational efficiency and growth opportunity. The research is based on secondary data collected through government reports, scholarly research, and industry reports ...
Ankit Rai, Yogini Upadhayay
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This paper examines the effects of the Goods and Services Tax (GST) on small and medium-sized businesses (SMEs) in Madhya Pradesh in terms of their financial performance, legal practices, operational efficiency and growth opportunity. The research is based on secondary data collected through government reports, scholarly research, and industry reports ...
Ankit Rai, Yogini Upadhayay
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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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Milamo, Rufina +3 more
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Administrative and Compliance Costs of Value Added Tax (VAT): A Review
Review of Development and Change, 2021Vishnuhadevi Sakthivel
exaly
Assessing value added tax compliance burden in Gulf Cooperation Council countries
In 2017, the Gulf Cooperation Council (GCC) member countries (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and United Arab Emirates (UAE)) ratified the Unified Value Added Tax (VAT) Agreement, which set out the general principles for imposing VAT and mandated each GCC member state to introduce a VAT by January 2018.Abdellatif, Mahmoud, Tran-Nam, Binh
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Kim_2021_The Disproportionate Sales Tax Compliance Burden on Small- and Medium-Sized.pdf
2022openaire +1 more source