Results 21 to 30 of about 218,383 (292)
Annual tax compliance costs for small businesses: a survey of tax practitioners in South Africa
South African Journal of Economic and Management Sciences, 2012 This study provides a baseline measurement for annual tax compliance costs for small businesses. An empirical study performed amongst tax practitioners to identify and measure the annual tax compliance costs for small businesses throughout South Africa ...
Sharon Smulders, Madeleine Stiglingh
doaj +1 more source
SAGE Open, 2023 Tax and economy go hand in hand, and whenever any overhaul in tax structure takes place, it becomes essential to evaluate its effect on its sector and concerned businesses.
Neba Bhalla +2 more
doaj +1 more source
Transfer Pricing - between Optimization and International Tax Evasion [PDF]
Risk in Contemporary Economy, 2017 Each enterprise in the private sector aims to increase financial return, which is achieved by obtaining a the higher net profit by increasing revenue and reducing expenditure. In this endeavor, compliance with tax obligations occupy a very important role
Valentin SAVA, Manuela Violeta TUREATCA
doaj +3 more sources
Tax compliance: an administrative burden for small business enterprises (SME’S)
Corporate Ownership and Control, 2016 As is the case in many economies, tax laws are sometimes very complicated and difficult for SME’s to understand and to implement. Tax laws change every year, impacting on the business, its operations and its profitability. It is also a fact that the more a government overspends, misappropriate funds and overall lack fiscal control, the more they will ...
Catherine Mpolokeng Sephapo +2 more
openaire +1 more source
TAX EVASION, LEVEL OF INTERNET CORPORATE REPORTING AND FIRM VALUE: EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2018 As a developing country that accumulates its source of revenue to taxes, Indonesia is not spared from tax compliance issues. The low level of tax compliance indicates a different point of view between the government and the Taxpayer. The low level of tax
Asmoro P.S.
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Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia [PDF]
, 2016 This study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses in Addis Ababa and four major cities (Adama, Hawassa, Mekele, and Bahir Dar) in the ...
openaire +2 more sources
Multinational tax avoidance vs. European Comission
Bratislava Law Review, 2017 This paper deals with recent actions of the Commission with respect to EU State Aid rules. The Commission is looking at the compliance with EU State Aid rules of certain tax practices in some Member States in the context of aggressive tax planning by ...
Kristína Považanová +1 more
doaj +1 more source
A THEORETICAL ANALYSIS OF THE NEW POLISH INCOME TAX SYSTEM
Copernican Journal of Finance & Accounting, 2023 The research objective of this article is to present changes incorporated into the Polish income tax system and their potential influence on entrepreneurs’ behaviour.
Urszula Król
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Empirical Evidence from Germany [PDF]
, 2014 We analyze the compliance costs of individual taxpayers resulting from the German income tax (tax year 2007). Using survey data that have been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self ...
Blaufus, Kay +2 more
core +1 more source
Arthritis Care &Research, EarlyView.Objective The aim of this study was to investigate the cost‐effectiveness of low‐dose colchicine prophylaxis for preventing gout flares when starting allopurinol using the “start‐low go‐slow” approach. Methods Participants with gout, fulfilling the American College of Rheumatology recommendations for starting urate‐lowering therapy and with serum urate
Yana Pryymachenko +4 more
wiley +1 more source