Results 21 to 30 of about 8,116 (294)
Tax costs and tax compliance behaviour in Kenya [PDF]
Journal of Accounting and Taxation, 2018 This study examines the influence of measures of tax compliance costs on tax compliance behaviour among medium and large corporate taxpayers in Kenya. It uses a Structural Equation Modelling (SEM) technique to establish the key cost drivers built using survey data, while controlling for key attributes of the tax system as well as firm characteristics ...
Abdul, Farida, Wang’ombe, David
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Tax Compliance Costs: A Review of Cost Burdens and Cost Structures [PDF]
SSRN Electronic Journal, 2014 Our paper provides a comprehensive report of empirical research on tax compliance costs. Compared to previous reviews, our focus is on average costs for sub-groups (individual taxpayers, small businesses, large businesses) and the composition of the cost burden with regards to different cost components (in-house time effort, external adviser costs ...
Eichfelder, Sebastian +1 more
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Factors Explaining Tax Compliance
Finanse i Prawo Finansowe, 2022 The aim of the article: The aim is to examine factors explaining tax compliance identified in the Economy to design an efficient tax compliance system. Methodology: In order to achieve the formulated aim, the paper provides an economic literature review ...
Mª Gabriela Lagos Rodríguez
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Determinants of internal ta compliance costs: Evidence from South Africa
Journal of Economic and Financial Sciences, 2016 Being tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal tax compliance costs (hours ...
Sharon Smulders +3 more
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A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
Financial Innovation, 2022 The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers’ compliance attitudes.
Larissa M. Batrancea +18 more
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International Journal of Business, Law, and Education, 2023 The purpose of this research is to test Taxpayer understanding and Tax Compliance Costs regarding Taxpayer Compliance. Even though payments always increase every year, if we look back at the number of Indonesian people who are supposed to fulfil their tax obligations or Indonesian people who are still running away from their responsibility to fulfil ...
Dodik Juliardi, Triadi Agung Sudarto
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Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe
Administrative Sciences, 2020 Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which ...
Colin Williams
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Psychological Factors of Tax Compliance
Психология и право, 2023 This study aims to clarify and conceptualize the socio-psychological factors of tax compliance. The author supports the thesis of the behavioral economics school that the standard model of deterrence is a useful starting point for ...
A.V. Demin
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Reforming the Tax Mix in Canada [PDF]
The School of Public Policy Publications, 2012 Periodically, tax systems need major reforms to remove the “barnacles” that accumulate under the short-term pressures of political expediency and to adapt to the long-term forces of technological and economic change.
Bev Dahlby
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PERAN AKUNTANSI MANAJEMEN DAN BIAYA KEPATUHAN PAJAK BAGI KINERJA UMKM
Jurnal Akuntansi Multiparadigma, 2023 Abstrak – Peran Akuntansi Manajemen dan Biaya Kepatuhan Pajak bagi Kinerja UMKM Tujuan Utama – Penelitian ini bertujuan mengetahui bagaimana informasi akuntansi manajemen dan biaya kepatuhan pajak meningkatkan kinerja UMKM.
Endang Kartini Panggiarti +2 more
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