Results 1 to 10 of about 11,127 (292)

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   +4 more sources

Tax Compliance Costs: A Business-Administration Perspective [PDF]

FinanzArchiv, 2012
Using instruments like information technology and paid preparation of tax returns, private taxpayers have a set of strategies to optimize their compliance cost burden. Assuming rational behavior, private businesses can be expected to choose a cost-optimal administration strategy.
Eichfelder, Sebastian, Schorn, Michael
openaire   +4 more sources

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, Daniel Schutte, Banele Dlamini   +2 more
doaj   +4 more sources

Determinants of tax compliance costs of small and medium enterprises in emerging economies: Evidence from Ghana

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, Schutte Danie, Asare Nicholas   +2 more
doaj   +3 more sources

Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]

PLoS ONE
This article investigates whether China's fully digitalized electronic invoicing reform has improved tax compliance, using a staggered difference-in-differences approach. The results show that: (1) The e-invoicing reform has significantly improved firms'
Ruicui Tao, Jiakun Li
doaj   +2 more sources

An Annotated Bibliography of Tax Compliance and Tax Compliance Costs [PDF]

SSRN Electronic Journal, 2010
An annotated bibliography of tax compliance and tax compliance costs.
James, Simon, Edwards, Alison
openaire   +2 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   +7 more sources

Tax Compliance Cost of SMEs in Ghana

Journal of Accounting, Finance and Auditing Studies, 2021
Purpose: The study sought to identify and measure the tax compliance costs incurred by SMEs in Ghana. It further sought to ascertain the compliance benefits earned by taxpayers.
Bruce-Twum, Ernest, Schutte, Danie
openaire   +2 more sources

The Effectiveness of Digitizing Tax Administration to Reduce the Compliance Cost of Taxpayers of Micro, Small, and Medium Enterprises (MSMEs)

Jurnal Public Policy, 2023
MSMEs are a growing and vital sector for the country's economy. However, until now, MSMEs taxpayer compliance is still low. DGT then digitized tax administration with the aim of reducing taxpayer compliance costs for MSMEs taxpayers.
Scheilla Aprilia Murnidayanti, Titi Muswati Putranti   +1 more
doaj   +1 more source