Tax compliance costs - Open Access .click

Results 271 to 280 of about 11,179 (292)

Some of the next articles are maybe not open access.

Compliance Costs and the Tax Avoidance-Tax Evasion Decision

Public Finance Quarterly, 1988
The 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.
openaire +1 more source

INCOME TAXES AND COMPLIANCE COSTS: HOW ARE THEY RELATED?

National Tax Journal, 2013
This paper examines the relationship between tax complexity and income tax compliance costs through the development and use of econometric models based on a mix of survey and tax administration dat...
Rosemary Marcuss +7 more
openaire +1 more source

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

Review of Development and Change, 2021
S Vishnuhadevi
exaly

The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs

Schmalenbachs Zeitschrift Fur Betriebswirtschaftliche Forschung, 2021
Eva Eberhartinger +2 more
exaly

Reducing tax compliance costs through corporate tax base harmonization in the European Union

Journal of International Accounting, Auditing and Taxation, 2020
Salvador Barrios, Diego D’Andria, Maria Gesualdo +2 more
exaly

Does E-Government Improve Government Capacity? Evidence from Tax Compliance Costs, Tax Revenue, and Public Procurement Competitiveness

World Bank Economic Review, 2020
Anna Kochanova
exaly

Income Tax Compliance Costs of Working Individuals

Public Finance Review, 2014
Kay Blaufuß, Jochen Hundsdoerfer
exaly

The Income Tax Compliance Costs of Private Households: Empirical Evidence from Germany

Public Finance Review, 2019
Kay Blaufuß, Frank Hechtner
exaly