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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 +5 more sources
Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda [PDF]
Cogent Business & Management, 2020 The purpose of this study is to examine the relationship between knowledge requirements, complexity of the tax system and tax compliance in Uganda while exploring the indirect effects of compliance costs.
Doreen Musimenta
doaj +4 more sources
The effect of business characteristics on tax compliance costs [PDF]
Management Science Letters, 2018 Compliance fee is the cost incurred by the taxpayers in fulfilling the taxation requirements imposed on the taxpayers by the law and the authority of the country.
Popi Fauziati, Aza Azlina Md Kassim
doaj +3 more sources
Sources of Tax Compliance Costs for Malaysian Corporate Taxpayers
Asian Journal of Accounting Perspectives, 2014 Tax compliance costs are the costs incurred by taxpayers in complying with the tax reporting requirements. This study identifies the sources of tax compliance costs for corporate taxpayers with regards to internal and external components.
Noor Sharoja Sapiei, Mazni Abdullah
doaj +8 more sources
The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs [PDF]
SSRN Electronic Journal, 2020 AbstractIn cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions.
Éva Eberhartinger, Maximilian Zieser
openalex +7 more sources
Tax compliance costs: Cost burden and cost reliability
Public Finance Review, 2016 As documented by empirical research, tax compliance costs are a considerable burden for households and businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. Investigating both aspects, we do not find significant evidence for a nonresponse bias.
Sebastian Eichfelder, Frank Hechtner
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The distribution of UK personal income tax compliance costs [PDF]
Applied Economics, 2008 Governments are committed to reducing the regulatory burden on business and individuals, while at the same time transferring many tasks from bureaucrats. One such example is tax compliance where self assessment has raised concerns that such transfers may place a particularly heavy burden on lower income and elderly taxpayers.
Laurence Mathieu +2 more
openalex +5 more sources
Who Should Bear Tax Compliance Costs? [PDF]
SSRN Electronic Journal, 2004 Regulation is expensive. The federal income tax comprises one of the most extensive forms of government regulation, and one of the most expensive. Much of this expense is recognized in the form of reduced work effort or saving. Economic models that evaluate fundamental tax reform proposals often focus exclusively on these two forms of tax-induced ...
Joseph Bankman
openalex +4 more sources
South African Journal of Business Management, 2019 Background: Several studies on tax compliance costs (TCCs) for small businesses found them to be regressive in nature and, imposing a heavier burden on small businesses compared to larger ones.
Obert Matarirano +2 more
doaj +3 more sources
Perception on Tax System Structure, Tax Compliance Costs and Tax Compliance Behaviour in Yemen
International Journal of Business and Technopreneurship (IJBT)This study considered the tax system structure into tax penalty, tax rate, and tax audit, and then examined their effects on tax compliance behaviour among small and mediumsized enterprises (SMEs) in the manufacturing sector of Yemen. Also, the tax compliance cost in Yemen was considered as a mediating factor in the tax system structure and tax ...
Mohammed Mahdi Obaid +2 more
openalex +3 more sources