Results 11 to 20 of about 8,116 (294)
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 +3 more sources
The Costs of Tax Compliance in Armenia [PDF]
, 2011 The report represents the main results of IFC's 2010 survey of private sector companies and individual entrepreneurs in Armenia. Its findings evaluate the cost of compliance with tax legislation and supervisory bodies to fulfill tax liabilities by legal entities (companies) and individual ...
World Bank Group
+6 more sources
Tax Compliance Costs for Companies in Slovenia and Croatia
FinanzArchiv, 2005 The paper compares research on tax compliance costs for companies in two transition countries – Slovenia and Croatia – with other studies. The main purpose of the comparison is to discover whether the conclusions of the two research projects are similar to those of other studies, and what form any differences take.
Helena Blažić, Maja Klun
openalex +4 more sources
Beyond the Tax Bill: Measuring Tax Compliance Costs for Ugandan Firms [PDF]
For low-income countries looking to enhance revenue mobilisation without harming firm growth, understanding the full burden of taxation, beyond just tax liabilities, is crucial. This paper documents the substantial and often regressive tax compliance costs faced by small and medium-sized firms in Uganda.
Adrienne Lees
openalex +2 more sources
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 +1 more
doaj +1 more source
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
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 +3 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 +1 more source
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
Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction
Informatics, 2023 The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax ...
Prianto Budi Saptono +8 more
doaj +1 more source