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Some of the next articles are maybe not open access.

The Compliance Time Costs of Malaysian Personal Income Tax System: E-filers vs. Manual-filers

Procedia, Social and Behavioral Sciences, 2014
exaly  

TAX NON-COMPLIANCE AMONG SMALL CORPORATE TAXPAYERS IN NIGERIA: THE INFLUENCE OF TAX TRIBUNAL AND TAX COMPLIANCE COSTS

2018
openaire   +1 more source
8. economic growth
1. no poverty
tax compliance
tax evasion
compliance costs
small business
tax administration
taxation
internal-external sources
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