Results 21 to 30 of about 443,436 (314)
Tax compliance costs and non-filing behaviour. [PDF]
, 2004 Tax compliance ...
Das-Gupta, Arindam
core +1 more source
Sources of Tax Compliance Costs for Malaysian Corporate Taxpayers
Asian Journal of Accounting Perspectives, 2014 Tax compliance costs are the costs incurred by taxpayers in complying with the tax reporting requirements. This study identifies the sources of tax compliance costs for corporate taxpayers with regards to internal and external components.
Noor Sharoja Sapiei, Mazni Abdullah
doaj +7 more sources
Jurnal Public Policy, 2023 MSMEs are a growing and vital sector for the country's economy. However, until now, MSMEs taxpayer compliance is still low. DGT then digitized tax administration with the aim of reducing taxpayer compliance costs for MSMEs taxpayers.
Scheilla Aprilia Murnidayanti +1 more
doaj +1 more source
An Annotated Bibliography of Tax Compliance and Tax Compliance Costs [PDF]
SSRN Electronic Journal, 2010 An annotated bibliography of tax compliance and tax compliance costs.
James, Simon, Edwards, Alison
openaire +1 more source
Tax Compliance Cost of SMEs in Ghana
Journal of Accounting, Finance and Auditing Studies, 2021 Purpose: The study sought to identify and measure the tax compliance costs incurred by SMEs in Ghana. It further sought to ascertain the compliance benefits earned by taxpayers.
Bruce-Twum, Ernest, Schutte, Danie
openaire +2 more sources
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
openaire +1 more source
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
openaire +3 more sources
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
doaj +1 more source
A survey of tax compliance costs of Flemish SMEs: magnitude and determinants [PDF]
, 2011 This study presents survey evidence on the magnitude and determinants of tax compliance costs in Flemish small and medium-sized enterprises (SMEs). Data were obtained from an Internet questionnaire among members of a professional network of Flemish ...
Reekmans, Catherine +3 more
core +1 more source
Reducing Complexity and Compliance Costs: A Simplification Safe Harbour for the Global Minimum Tax
Fiscal studies, 2023 I present a simplification safe harbour based on tax administrative guidance for Pillar Two, the global minimum tax, developed together with Cedric Döllefeld, Joachim Englisch, Simon Harst and Felix Siegel. It aims at reducing unnecessary compliance costs
Deborah Schanz
semanticscholar +1 more source