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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 +6 more sources
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 +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
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 private businesses. However, cost estimates may be biased due to survey non-response and questionnaire framing effects.
Eichfelder, Sebastian, Hechtner, Frank
core +3 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.
Eva Eberhartinger, Maximilian Zieser
openaire +7 more sources
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 +2 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 +2 more sources
Journal of Accounting, Ethics & Public Policy, 2023 Purpose-Emerging nations are characterised by low-income levels. In spite of this, some of these nations, like Ghana, continue to experience gaps in their revenue targets. A key cause of this gap is the unethical behaviour of tax non-compliance by small and medium-sized enterprises (SMEs).
Ernest Bruce-Twum
openaire +2 more sources
a business administration perspective [PDF]
FinanzArchiv, 2009 Our paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of ...
Eichfelder, Sebastian, Schorn, Michael
core +5 more sources
Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia [PDF]
Financial Theory and Practice, 2009 Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure.
Maja Klun
doaj +4 more sources