Results 11 to 20 of about 3,003,901 (286)
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 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 +4 more sources
Understanding the compliance costs of benefits and tax credits [PDF]
, 2009 This report describes a scoping study to understand more about the nature of the 'costs of compliance' that claimants of social security benefits and (personal) tax credits incur, and discusses possible ways of measuring such costs. 'Costs of compliance' refers to the costs - time, money and psychological costs - that are imposed on applicants for, and
Mike Brewer, Jonathan Shaw, Fran Bennett
openaire +4 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 +3 more sources
Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]
PLoS ONEThis 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
Perception of petroleum profits tax compliance in Nigeria. [PDF]
The aim of this research is to examine whether the extent of tax compliance by oil producing companies in Nigeria is determined by the knowledge, remuneration and incentives of government tax officials.
Oremade, Babatunde Timothy
core +9 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
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