Results 21 to 30 of about 219,001 (291)
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
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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
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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
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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
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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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Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine
Advanced Materials, EarlyView.A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen +5 more
wiley +1 more source
Science and Technology Law Review, 2021 Many states’ sales and use tax provisions, updated in response to the Supreme Court’s decision in South Dakota v. Wayfair, Inc., will likely impose a disproportionate tax compliance burden on small- and medium-sized businesses (SMBs) that engage in e-commerce.
openaire +3 more sources