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Teaching Financial Fitness: Integrating a Financial Literacy Curriculum Into Radiation Oncology Residency Program. [PDF]
CureusSafa AA, Courtney PT, Steinberg ML.
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R2B Contracts: Complexities And Considerations When Contracting With Universities And Other Not-For-Profit Research Organisations. [PDF]
LES NouvAnderson M +6 more
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The Hidden Costs of Tax Compliance
SSRN Electronic Journal, 2013Lawmakers have long used the tax code for purposes far beyond simply collecting revenue to fund the federal government. Through the insertion of specialized tax provisions, the tax code is used to achieve policy and political aims as well. But these special provisions come at a price: economic growth is foregone, higher accounting costs are incurred ...
Jason J. Fichtner, Jacob M. Feldman
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Compliance costs — The cost of paying tax
Omega, 1978Abstract Compliance costs are the costs which taxpayers and others incur in meeting obligations imposed under tax legislation. The following paper reviews the existing body of research into these costs, considers the methodological problems revealed by research, and assesses the significance of compliance costs to public policy.
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COSTS OF TAX COMPLIANCE FOR ENTREPRENEURS
sj-economics scientific journal, 2017Research in the area of tax compliance costs has started in 20th centaury and is advanced in a number of countries. It resulted from belief that costly tax compliance is a waste of economic resources and increases tax burden of the enterprises without additional benefits to state budgets. As research shows, tax compliance costs are high, especially for
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2004
Abstract Compliance costs simply expressed are those costs that taxpayers incur as a result of meeting their taxation obligations over and above the payment of the tax itself. The burden of the compliance costs of taxation is now widely recognized throughout many countries in the world, particularly where research studies have taken ...
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Abstract Compliance costs simply expressed are those costs that taxpayers incur as a result of meeting their taxation obligations over and above the payment of the tax itself. The burden of the compliance costs of taxation is now widely recognized throughout many countries in the world, particularly where research studies have taken ...
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Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment
The Accounting Review, 2023ABSTRACT We examine the effect of compliance frictions in reclaiming foreign withholding tax overpayments on foreign portfolio investment (FPI) using data on bilateral FPI around the globe and U.S. institutional investors’ foreign holdings.
Martin Jacob, Maximilian Todtenhaupt
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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).
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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).
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Compliance Costs and the Tax Avoidance-Tax Evasion Decision
Public Finance Quarterly, 1988The analysis of the individual's choice of illegal tax evasion has typically ignored an alternative, legal method by which taxes can be reduced: tax avoidance. This article analyzes the joint individual choice of evasion and avoidance; it also examines optimal government policy in such a world. Its principal conclusion is that the existence of another
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