Results 21 to 30 of about 11,127 (292)
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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The Costs of Tax Compliance in Armenia [PDF]
, 2011 The report represents the main results of IFC's 2010 survey of private sector companies and individual entrepreneurs in Armenia. Its findings evaluate the cost of compliance with tax legislation and supervisory bodies to fulfill tax liabilities by legal entities (companies) and individual entrepreneurs in 2009.
openaire +2 more sources
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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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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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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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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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
doaj +1 more source
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
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