Results 31 to 40 of about 443,436 (314)
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
doaj +1 more source
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
doaj +1 more source
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
openaire +1 more source
World Bank Economic Review, 2018 Using cross-country data on e-government systems, this paper analyzes whether e-filing of taxes and e-procurement implementation improves the capacity of governments to raise and spend fiscal resources through lowering tax compliance costs, improving ...
A. Kochanova, Zahid Hasnain, B. Larson
semanticscholar +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
International Journal of Academic Research in Business and Social Sciences, 2018 The Goods and Services Tax (GST) implementation in Malaysia has received mixed reactions from various parties such as businesses, policy makers, professionals, business associations and individuals.
Norfadzilah Rashid +7 more
semanticscholar +1 more source
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
openaire +1 more source