Results 281 to 290 of about 443,436 (314)
Some of the next articles are maybe not open access.
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 ...
openaire +1 more source
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 ...
openaire +1 more source
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
openaire +1 more source
Does E-Filing Reduce Tax Compliance Costs in Developing Countries?
, 2014The Investment Climate Department of the World Bank Group has an extensive research and knowledge development agenda in the area of business taxation.
Jacqueline Coolidge, Fatih Yılmaz
semanticscholar +1 more source
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
openaire +1 more source
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
openaire +2 more sources
Tax Compliance Cost, Tax Based Broadening and Tax Revenue in Nigeria
Contemporary Research Analysis JournalThe study examined the effect of tax compliance cost and tax-based broadening on tax revenue in Nigeria, covering a study period of 29 years ranging from 1995-2024. The study employed the use of secondary data sourced from institutions in Nigeria involved in tax revenue generation.
UWEJIYAN Juliet +2 more
openaire +1 more source
Subjective Costs of Tax Compliance
SSRN Electronic Journal, 2023Jonathan H. Choi, Ariel Jurow Kleiman
openaire +1 more source
DETERMINANTS OF RENTAL INCOME TAX COMPLIANCE AMONG RENT INCOME EARNERS IN GHANA
International Journal of Accounting & Finance ReviewRent tax compliance has been a major problem in many developing countries but Ghana's case is worse as successive governments have failed to enhance rent tax compliance.
semanticscholar +1 more source
The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs
Schmalenbachs Zeitschrift Fur Betriebswirtschaftliche Forschung, 2021Eva Eberhartinger, Maximilian Zieser
exaly