Results 21 to 30 of about 8,295 (252)
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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Annual tax compliance costs for small businesses: a survey of tax practitioners in South Africa
South African Journal of Economic and Management Sciences, 2012 This study provides a baseline measurement for annual tax compliance costs for small businesses. An empirical study performed amongst tax practitioners to identify and measure the annual tax compliance costs for small businesses throughout South Africa ...
Sharon Smulders, Madeleine Stiglingh
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Understanding the compliance costs of benefits and tax credits [PDF]
, 2009 This report describes a scoping study to understand more about the nature of the 'costs of compliance' that claimants of social security benefits and (personal) tax credits incur, and discusses possible ways of measuring such costs. 'Costs of compliance' refers to the costs - time, money and psychological costs - that are imposed on applicants for, and
Mike Brewer, Jonathan Shaw, Fran Bennett
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Factors driving tax compliance costs of small businesses in the South African construction industry
Acta Commercii, 2019 Orientation: Tax compliance costs are regressive in nature and impose a heavy burden on performance and sustainability of small businesses. Research purpose: The aim of this article was to identify endogenous factors that drive tax compliance costs of ...
Obert Matarirano +2 more
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South African Journal of Business Management, 2019 Background: Several studies on tax compliance costs (TCCs) for small businesses found them to be regressive in nature and, imposing a heavier burden on small businesses compared to larger ones.
Obert Matarirano +2 more
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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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Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment
The Accounting Review, 2023 ABSTRACT 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
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Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia [PDF]
Financial Theory and Practice, 2009 Simplifying procedures and improving legislation generally lead to a reduction in the compliance costs. The introduction of pre-filled tax returns clearly simplifies the tax compliance procedure.
Maja Klun
doaj
Interdisciplinary Social Studies, 2023 Background: One of the primary sources of revenue for the state is taxes. This money will be used by the government to pay for a range of costs, including as fuel subsidies, finance for national development, and other general government expenses. The state will be able to manage a tax-supported administrative infrastructure as a result.
Sandi Sandi, Estralita Trisnawati
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THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM [PDF]
National Tax Journal, 1984 This paper uses evidence from a survey of Minnesota taxpayers to estimate the magnitude and demographic patterns of the compliance cost of filing federal and state income tax returns. It concludes that in 1982 this cost was between $17 and $27 billion, or from five to seven percent of the revenue raised by the federal and state income tax systems ...
Joel Slemrod, Nikki Sorum
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