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Collaborative strategies for planning post-earthquake waste disposal facilities: a bounded rationality perspective. [PDF]
Sci RepYang Q, Liu S, Zhang F, Cao C, Liang L.
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SMEs' tax compliance costs and IT adoption: the case of a value-added tax
International Journal of Accounting Information Systems, 2016The objective of this study is to examine the factors behind the adoption of a tax-compliant accounting system among small and medium-sized enterprises (SMEs) using the technological–organizational–environmental (TOE) framework, particularly the role of tax compliance costs in fostering the adoption of this system. This study makes a novel contribution
Mohd Zulkhairi Mustapha +2 more
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Public Finance Review, 2017
As documented by empirical research, tax compliance costs are a considerable burden for households and businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. Investigating both aspects, we do not find significant evidence for a nonresponse bias.
Eichfelder, Sebastian, Hechtner, Frank
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As documented by empirical research, tax compliance costs are a considerable burden for households and businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. Investigating both aspects, we do not find significant evidence for a nonresponse bias.
Eichfelder, Sebastian, Hechtner, Frank
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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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Tax Compliance Costs for Companies in Slovenia and Croatia
FinanzArchiv, 2005The 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.
Klun, Maja, Blažić, Helena
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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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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.
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