Results 71 to 80 of about 443,436 (314)
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 ...
openaire +3 more sources
American Journal of Agricultural Economics, EarlyView.Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva +2 more
wiley +1 more source
The Income Tax Compliance Cost of Big Business [PDF]
Public Finance Quarterly, 1996 A survey of 1,329 of the largest corporations m the United States reveals that the average annual cost of compliance with federal and subfederal corporation income taxes is approximately $1.565 million, implying an aggregate annual compliance cost of over $2 billion. As a fraction of revenue raised, these compliance costs are lower than estimates that
Slemrod, Joel B., Blumenthal, Marsha
openaire +2 more sources
Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley +1 more source
Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2018 Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange Abstract Using structural equation modeling approach, this research aims to explore the effect of agency conflicts on tax compliance.
Bahman Qaderi +2 more
doaj
BIAYA KEPATUHAN PAJAK UMK (STUDI KASUS TRANSACTION COST PADA PENERAPAN E-FAKTUR) DI KPP PRATAMA SEMARANG CANDISARI [PDF]
, 2016 Institutional change is a change in regulations or rules deliberately created aim ti changing or reducing transaction costs. Tax compliance costs is transaction costs in taxation. In order to increase tax revenue, the government did tax reform.
DARWANTO , Darwanto, PALUPI, Clara
core
SME Characteristics and Value Added Tax Compliance Costs In Nigeria
, 2014 This study examines the effect of SME characteristics on tax compliance cost in Nigeria. Specifically, it investigates the effect of Business age (LIFET), Outsourcing (OUTS), Employee size (WRKS), Export status (FOT), Turnover (TURO), Industry class ...
E. Eragbhe, A. Omoye
semanticscholar +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks +1 more
wiley +1 more source
InformaticsThis study provides an early evaluation of the effectiveness of the Core Tax Administration System, a digital taxation platform introduced to integrate all tax administration processes in Indonesia into a single system.
Prianto Budi Saptono +6 more
doaj +1 more source
Tax Compliance Costs: Selected Post-transitional Countries and the Czech Republic☆
, 2014 The paper presents the tax compliance costs (TCC) measurements in the Czech Republic, Slovakia, Slovenia and Croatia during the last decade and discusses methods and results of different studies.
J. Pavel, L. Vítek
semanticscholar +1 more source