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Social Sciences and Humanities Open, 2022 Small and medium enterprises (SMEs) are important to emerging economies, especially in tackling economic growth and unemployment challenges. SMEs bear a disproportionate burden in complying with many forms of regulations, in particular tax rules and ...
Bruce-Twum Ernest +2 more
doaj +1 more source
Journal of Open Innovation: Technology, Market and Complexity, 2023 Despite tax being a fundamental method to redistribute wealth and achieve a sustainable economic and social system, tax agencies and institutions in most countries are struggling with low tax collections.
Abdalwali Lutfi +9 more
doaj +1 more source
Tax Compliance Costs: A Review of Cost Burdens and Cost Structures [PDF]
SSRN Electronic Journal, 2014 Our paper provides a comprehensive report of empirical research on tax compliance costs. Compared to previous reviews, our focus is on average costs for sub-groups (individual taxpayers, small businesses, large businesses) and the composition of the cost burden with regards to different cost components (in-house time effort, external adviser costs ...
Eichfelder, Sebastian +1 more
openaire +3 more sources
The Relationship between Gender, Tax Burdens, Corruption Practices, and Tax Compliance
Journal of Southwest Jiaotong University, 2020 The article describes a new idea: the effect of top managers’ gender on tax compliance that is mediated by perceived tax burdens. This study also analyses the impact of perceived tax burdens on tax compliance as moderated by perceived corruption practices.
Theresia Woro Damayanti +3 more
openaire +2 more sources
Income, tax knowledge, and tax incentives impact on MSME tax compliance in COVID-19
Review of Management, Accounting, and Business Studies, 2023 This study aimed to determine the effect of income level, tax knowledge, and the application of tax incentive policies partially on taxpayer compliance. The research method used was quantitative. The population in this study comprised taxpayers who had a
Ni Luh Putu Western Thelmalia +2 more
doaj +1 more source
Tax Compliance Costs for SMEs: A Survey of Tax Professionals in Ghana
Theory, Methodology, Practice, 2023 The study sought to ascertain the magnitude of the external tax compliance costs incurred by SMEs in Ghana from the perspective of the tax professionals who provide the service.
Ernest Bruce-Twum +2 more
doaj +1 more source
Economic Theories that Explain the Emergence of Tax Evasion [PDF]
Ovidius University Annals: Economic Sciences Series, 2021 Tax evasion refers to the illegal activities deliberately undertaken by a taxpayer in order to release himself from the tax burden. Tax avoidance, on the other hand, usually denotes a situation in which the taxpayer has arranged his business in a ...
Roxana-Aurelia Mart +1 more
doaj
Factors driving tax compliance costs of small businesses in the South African construction industry
Acta Commercii, 2019 Orientation: Tax compliance costs are regressive in nature and impose a heavy burden on performance and sustainability of small businesses. Research purpose: The aim of this article was to identify endogenous factors that drive tax compliance costs of ...
Obert Matarirano +2 more
doaj +1 more source
Determinants of internal ta compliance costs: Evidence from South Africa
Journal of Economic and Financial Sciences, 2016 Being tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal tax compliance costs (hours ...
Sharon Smulders +3 more
doaj +1 more source
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