Reducing tax compliance costs through corporate tax base harmonization in the European Union
Journal of International Accounting, Auditing and Taxation, 2020 The reform proposal of the European Commission for a Common Consolidated Corporate Tax Base, the so-called CCCTB, is expected to significantly reduce the cost of doing business by lowering tax compliance costs for cross border operations within the ...
Salvador Barrios +2 more
semanticscholar +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 ...
null Mohammed Mahdi Obaid +2 more
openaire +2 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 +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
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 +3 more sources
Theoretical foundations of voluntary tax compliance: evidence from a developing country
Humanities & Social Sciences CommunicationsTax non-compliance is a persistent problem that is becoming increasingly common worldwide. The main objective of this study is to examine the factors that influence voluntary tax compliance among large taxpayers in Ethiopia based on the theoretical ...
Agumas Alamirew Mebratu
doaj +2 more sources
Economic theory of tax compliance with special reference to tax compliance costs. [PDF]
, 2004 Tax compliance ...
Das-Gupta, Arindam
core +1 more source
Tax compliance costs of small business in Croatia [PDF]
, 2004 The paper measures the tax compliance costs of business units that pay personal income tax in Croatia for the period 2001/2002. They comprise all taxes, except custom duties. The regressive effect is proven, measured by different size measures.
Blazic, Helena
core +3 more sources
Analysis of Tax Compliance Levels for Regional Taxes in the Provinces of Indonesia
EconomiesThis study examines how socialization costs, inspection costs, collection costs, motor vehicle tax rates (Pajak Kendaraan Bermotor, PKB), vehicle ownership transfer tax rates (Bea Balik Nama Kendaraan Bermotor, BBNKB), the Corruption Perception Index ...
Nella Ervina +3 more
doaj +2 more sources
Income Tax Compliance Costs of Working Individuals [PDF]
Public Finance Review, 2013 We analyze the compliance costs of individual taxpayers resulting from the German income tax (tax year 2007). Using survey data that have been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpayers.
Blaufus, Kay +2 more
openaire +2 more sources