Results 271 to 280 of about 443,436 (314)

Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?

Journal of Public Economics, 2019
This paper studies the mechanisms behind the responses of entrepreneurs to size-dependent tax regulation. We exploit the value-added tax (VAT) exemption threshold in Finland. Both tax incentives (remitted VAT) and compliance costs (frequent filing of VAT
J. Harju, Tuomas Matikka, Timo Rauhanen
semanticscholar   +3 more sources

SMEs' tax compliance costs and IT adoption: the case of a value-added tax

International Journal of Accounting Information Systems, 2016
A. Azmi, Noor Sharoja Sapiei, Mohd Zulkhairi Mustapha, Mazni Abdullah   +3 more
semanticscholar   +3 more sources

How can value added tax compliance be incentivized? An experimental examination of trust in government and tax compliance costs

Journal of Money Laundering Control, 2023
Purpose This study aims to investigate the relationship between trust in government, value added tax (VAT) compliance costs and VAT compliance in the Jordanian retail industry context.
A. Alshira’h
semanticscholar   +1 more source

Determinants of external tax compliance costs: Evidence from South Africa

South African Journal of Accounting Research, 2017
S. Smulders, M. Stiglingh, R. Franzsen, L. Fletcher   +3 more
semanticscholar   +3 more sources

Factors affecting corporate income tax compliance costs of SMEs in Bosnia and Herzegovina

Journal of Entrepreneurship and Public Policy, 2022
PurposeTo answer the following research questions: (1) What is the tax burden, on average, as a percentage of the generated revenues of companies in BiH? (2) Are there differences in the load level in relation to: (a) company size, (b) company location, (
Vernesa Lavic
semanticscholar   +1 more source

Relationship Behavior of Tax Compliance with Tax Compliance Costs, Reliance on Government and Implementation of Online Tax Technology

Journal of Advanced Research in Dynamical and Control Systems, 2020
Endriyane Fajar Santi, Putu Kepramareni, Anik Yuesti, I. N. Suardhika   +3 more
openaire   +2 more sources

Administrative and Compliance Costs of Value Added Tax (VAT): A Review

Review of Development and Change, 2021
This article surveys the existing literature on the compliance and administrative costs of VAT incurred by the businesses and the governments respectively. The review focuses on the concepts and components of VAT operating costs, the link between the tax
S. Vishnuhadevi
semanticscholar   +1 more source

The Hidden Costs of Tax Compliance

SSRN Electronic Journal, 2013
Lawmakers 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
openaire   +1 more source

Compliance costs — The cost of paying tax

Omega, 1978
Abstract 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.
openaire   +1 more source

COSTS OF TAX COMPLIANCE FOR ENTREPRENEURS

sj-economics scientific journal, 2017
Research 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
openaire   +1 more source