Journal articles: 'Tax compliance cost'

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Eichfelder, Sebastian, and François Vaillancourt. "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures." Revista Hacienda Pública Española 210, no. 3 (2014): 111–48. http://dx.doi.org/10.7866/hpe-rpe.14.3.5.

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Eichfelder, Sebastian, and Frank Hechtner. "Tax Compliance Costs." Public Finance Review 46, no. 5 (February 27, 2017): 764–92. http://dx.doi.org/10.1177/1091142117691603.

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As documented by empirical research, tax compliance costs are a considerable burden for households and businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. Investigating both aspects, we do not find significant evidence for a nonresponse bias. By contrast, our results indicate that framing effects regarding the temporal dimension of cost measurement (temporal framing effects) might alter cost estimates by about 39 percent downward (65 percent upward) on average and by up to 53 percent downward (respectively, 112 percent upward) for small businesses. We also test a number of cost drivers with a focus on e-government features. We do not find any evidence that the use of Belgian e-government applications in 2002 and 2004 significantly reduced compliance costs.

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반태현 and Sin-Geun Song. "A Relationship between Tax Compliance Cost, Tax Avoidance, and Tax Fairness." Korea International Accounting Review ll, no. 54 (April 2014): 241–59. http://dx.doi.org/10.21073/kiar.2014..54.013.

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Palupi, Clara, and Darwanto Darwanto. "Transaction Cost on The Implementation of E-Invoices in Micro and Small Enterprises." Signifikan: Jurnal Ilmu Ekonomi 6, no. 1 (February 15, 2017): 139–58. http://dx.doi.org/10.15408/sjie.v6i1.4866.

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E-invoice is one of the tax administration modernization program created to reduce the tax compliance costs in order to improve the tax compliance. This paper aims to prove that e-invoice as a form of institutional change can actually change or lower the tax compliance costs. Using a qualitative approach case study method and supported by evidence of calculation of the cost of compliance. The results showed that e-invoice cannot directly reduce the tax compliance costs, because e-invoice is a new program and the taxpayers bear big the amount of time cost for the process of adjustment (adapt). Tax compliance costs will increase temporarily during the adaptation process; the total compliance cost in the six months after the e-invoice increased 3.4 percent from the six months before. Then, the results of tax compliance costs estimated at one year after the e-invoice applied showed that the compliance costs decrease 31 percent from the cost of compliance without e-invoice.DOI: 10.15408/sjie.v6i1.4866

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Slemrod, Joel B., and Marsha Blumenthal. "The Income Tax Compliance Cost of Big Business." Public Finance Quarterly 24, no. 4 (October 1996): 411–38. http://dx.doi.org/10.1177/109114219602400401.

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Das-Gupta, Arindam. "Income Tax Compliance Cost of Corporations in India, 2000–01." Vikalpa: The Journal for Decision Makers 31, no. 4 (October 2006): 9–30. http://dx.doi.org/10.1177/0256090920060402.

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This is the first study of compliance costs of income taxation of corporations in India. Compliance costs are the costs of meeting obligations under the income tax law and in planning to save taxes. Opportunity costs such as when tax refunds are delayed are also included. Social compliance costs, gross versus net private costs, and mandatory versus voluntary cost can be distinguished. Gross private compliance costs include both legal and illegal expenses (such as bribes paid), employee costs, the cost of tax advice, and also other non-labour expenses. Estimates in this paper are for the year 2000-01 based on a postal survey of 45 companies throughout India in August-September 2001. Estimated gross compliance costs, excluding bribe costs, are between 5.6 and 14.5 per cent of corporation tax revenues. These are similar to estimates for other countries near the lower limit but are a cause for concern near the upper limit. Tax deductibility of legal expenses and cash flow benefits from the timing difference between taxable income and payment of tax result in net compliance costs between minus 0.7 and plus 0.6 per cent of corporation tax revenue. Both gross and net compliance costs are regressive. Among other findings, five are noteworthy: First, around 25 per cent of sampled companies knowingly paid excess tax (median value: 46%) since tax evasion penalty cannot be levied under Indian law if assessed taxes have already been paid. Second, 70 per cent of companies, especially small companies, used external assistance to prepare tax returns accounting for 39 per cent of the legal compliance costs. Third, voluntary costs associated with tax planning contribute 19 to 43 per cent of total compliance costs. Fourth, the average sample company had 10 to 11 assessment years locked in disputes for tax or penalty in addition to around two years for which assessments were incomplete. Statistical analysis suggested that one extra disputed assessment year raises legal compliance costs by 5.7 per cent. Fifth, it was found to be fairly common for incorrect application of tax laws by tax officials in areas where they have high discretion to cause tax assessments to be revisited. Among reform suggestions is streamlining of 22 legal and procedural �hot spots� which add to compliance costs. Since the response rate was a disappointing 1.15 per cent, the stratified random sample design degenerated into a convenience sample with over-representation of large firms and under-representation of loss-making and zero-profit companies. Therefore, results should be viewed as preliminary and tentative. Other problems are that there were only qualitative questions about in-house cost components; assumed opportunity cost of funds to value cash flow benefits were used; and, as in earlier studies, there can possibly be a bias due to incorrect apportionment of fixed costs and the value of time of company management

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Slemrod, Joel. "Did the Tax Reform Act of 1986 Simplify Tax Matters?" Journal of Economic Perspectives 6, no. 1 (February 1, 1992): 45–57. http://dx.doi.org/10.1257/jep.6.1.45.

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This paper attempts to assess whether the Tax Reform Act of 1986 simplified tax matters significantly, or at all. I conclude that, despite a few scattered signs that tax-related financial planning has declined, the compliance cost of the income tax system is probably higher now than it was in the early 1980s. This suggests that the Tax Reform Act achieved little, if any, simplification in the tax system, although it remains possible that the Act dampened what would have been an even greater increase in compliance cost.

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Tee, Leap Sing, and Zainol Bidin. "SALES TAX COMPLIANCE AND ITS DETERMINANTS IN MALAYSIA." Advanced International Journal of Banking, Accounting and Finance 5, no. 2 (December 1, 2020): 01–20. http://dx.doi.org/10.35631/aijbaf.25001.

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Tax compliance behaviour has been addressed as a continuous serious concern globally. However, empirical research on sales tax compliance in Malaysia is still scarce. The present study can be considered a first attempt that was conducted in the context of sales tax version 2.0 for sales tax compliance in Malaysia. The main objective of this study was to investigate the determinants of sales tax compliance behaviour among Small and Medium Enterprises (SMEs) in Malaysia. The studies used the Fischer model as a basic model with the inclusion of socio-psychological factors (tax complexity, peer influence, tax fairness, tax knowledge, service quality, and compliance cost) and economic factors (tax complexity) with sales tax compliance. As a new contribution to tax compliance knowledge, the relationship between tax compliance behaviour and its determinants was also examined. Using the samples collected from employees who are working in SMEs under the manufacturing sector, findings show that tax complexity, tax fairness, peer influence, and tax knowledge have significant influences on compliance behavior. Meanwhile tax law and enforcement, service quality and compliance cost variable on tax compliance were non-significant. This study concluded with the theoretical and practical implications for the tax authority and the government of Malaysia.

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반태현. "A Study on the Influence of Tax Complexity on Tax Compliance Cost." Korea International Accounting Review ll, no. 53 (February 2014): 308–26. http://dx.doi.org/10.21073/kiar.2014..53.016.

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Syafriel, Mohammad. "THE ATTRIBUTES OF PERSONAL TAXPAYER’S COMPLIANCE IN INDONESIA." ACCOUNTABILITY 7, no. 02 (December 31, 2018): 48. http://dx.doi.org/10.32400/ja.24761.7.02.2018.48-63.

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The aim of this study is to confirm the attributes of personal taxpayer’s compliance in Indonesia. The attributes of personal taxpayer’s compliance proposed in this research are: awareness, knowledge, perceived equality and fairness, compliance cost, fiscal service quality, tax socialization, tax regulation, tax audit and penalties. The data was gathered from 350 personal taxpayers registered in tax offices of several provinces of Indonesia. The data was processed using Second Order Confirmatory Factor Analysis (SEM-PLS) – SmartPLS 3. The result of the study confirmed that the attributes of awareness, positively, manifest the taxpayer’s compliance. It is also confirmed that the attributes of knowledge, positively, manifest the taxpayer’s compliance. The attributes of compliance cost, positively, manifest the taxpayer’s compliance. The attributes of perceived equality and fairness, positively, manifest the taxpayer’s compliance. The attributes of fiscal quality service, positively, manifest the taxpayer’s compliance. The attributes of tax socialization, positively, manifest the taxpayer’s compliance. The attributes of tax regulation, positively, manifest the taxpayer’s compliance. The attributes of tax audit, positively, manifest the taxpayer’s compliance. The attributes of penalties, positively, manifest the taxpayer’s compliance. These can be concluded that all of the attributes of the constructs confirm to indicate or manifest the personal taxpayer’s compliance in Indonesia.

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Cui, Wei. "Administrative decentralization and tax compliance: A transactional cost perspective." University of Toronto Law Journal 65, no. 3 (July 2015): 186–238. http://dx.doi.org/10.3138/utlj.2605.

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Aondo, Robin Marita. "EFFECTIVENESS OF TAXPAYER EDUCATION ON TAX COMPLIANCE FOR SMALL AND MEDIUM ENTERPRISES IN KENYA: A STUDY OF SELECTED BUSINESS ENTERPRISES IN KITENGELA TOWN IN KAJIADO COUNTY." International Journal of Management & Entrepreneurship Research 1, no. 3 (June 21, 2020): 114–23. http://dx.doi.org/10.51594/ijmer.v1i3.16.

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This research paper aim was to establish the effectiveness of taxpayer education on tax compliance for SMEs in Kitengela town. There are reasons why KRA never met its revenue targets and the revenue collected has never surpassed the target set aside by the commission. The non-compliance of tax by SMEs can be attributed to the tax gap that is available in every fiscal year. KRA conducts taxpayer education to all registered SMEs in an effort to improve the existing level of tax compliance. The only way KRA will meet their target revenue is when they include all SMEs in the generation of the revenue. The study was anchored on Theory of Reasoned Action and Fisher Tax Compliance Model while the study variables were PAYE form of tax, tax rates, tax compliance cost, tax penalties and fines. The target population of the study were 1400 SMEs with a sample that was random stratified chosen of 140 SMEs. The data was analyzed using descriptive statistics, inferential statistics and SSPS version 24.0. The inferential statistics was employed to establish the relations that exist between the study variables. Pearson correlation matrix was used for predicting and describing the variables in terms of directions and magnitude while regression analysis was conducted at a level of 5%. The data analysis tools will be SSPS and the use of inferential statistics. The study established that the effectiveness of taxpayer education on tax compliance and all the predictors as shown by beta coefficients: PAYE (? = 0.542); tax rates (? = 0.482) and tax penalties and fines (? = 0.632). However, the study established there is a positive but statistically insignificant relationship (? =0.06, p= 0.671>0.05) between tax compliance cost and tax payer education. The study concluded that tax rates, PAYE, tax penalties and fines contribute greatly to tax compliance and finally tax compliance cost have the most significant influence on tax compliance. The study recommends that KRA should have an office in every county that will address tax issues at county level and the services to be offered should include tax penalties, filing of tax returns, tax computation and tax differentiation.

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Feltham, Glenn D., and Suzanne M. Paquette. "The Interrelationship between Estimated Tax Payments and Taxpayer Compliance." Journal of the American Taxation Association 24, s-1 (January 1, 2002): 27–45. http://dx.doi.org/10.2308/jata.2002.24.s-1.27.

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This paper examines taxpayers' compliance behavior and the tax agency's audit decision in a broader, more realistic, setting. Whereas prior research has taken the taxpayer's prepayment position as exogenous, this study extends the literature by incorporating the estimated tax payment decision into a tax compliance game. A two-period game-theoretic model is used to examine the effect that the estimated tax payment rules have on taxpayers' incentives to evade and on the tax agency's audit strategy. Our primary results are as follows. First, in equilibrium taxpayers' estimated tax payment decision will depend upon the uncertainty about their true tax liability, and the cost from overpayment (the taxpayer's cost of capital) or underpayment (penalty interest) of installments of estimated tax. Second, under reasonable assumptions, high-type taxpayers who make higher installments of estimated tax are less likely to lie about their level of income than those who make lower installments—that is, taxpayers who pay low are more likely to evade. Third, the tax agency audits taxpayers who have made low reports and low estimated tax payments with a higher probability than those who have made high estimated tax payments. The gain to the tax agency from auditing taxpayers who make lower payments and evade arises not only from the penalties charged for evasion, but also from the interest charged on deficient installments of estimated tax.

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Guyton, John L., John F. O'Hare, Michael P. Stavrianos, and Eric J. Toder. "Estimating the Compliance Cost of the U.S. Individual Income Tax." National Tax Journal 56, no. 3 (September 2003): 673–88. http://dx.doi.org/10.17310/ntj.2003.3.14.

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Turner, John L., Malcolm Smith, and Bruce Gurd. "Auditing income tax self‐assessment: the hidden cost of compliance." Managerial Auditing Journal 13, no. 2 (March 1998): 95–100. http://dx.doi.org/10.1108/02686909810202782.

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Smith, Stephen. "Tax enforcement and the black economy: Cost‐effectiveness and compliance." Chartered Institute of Public Finance and Accountancy. Public Money 6, no. 3 (December 1986): 25–28. http://dx.doi.org/10.1080/09540968609387394.

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Okpeyo, Ebenezer Teye, Alhassan Musah, and Erasmus Dodzi Gakpetor. "Determinants of Tax Compliance in Ghana:." Journal of Applied Accounting and Taxation 4, no. 1 (March 30, 2019): 1–14. http://dx.doi.org/10.30871/jaat.v4i1.935.

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The study examined the factors that influence tax compliance by small and medium tax payers, the difference in the level of compliance between small and medium tax payers and strategies to improve tax compliance in Ghana. The study through stratified sampling technique sampled 100 small and medium tax payers in Accra and other GRA officials for the study. Data was analyzed qualitatively and quantitatively. The results of the study showed that compliance cost, tax rates, tax audits and morals of taxpayers significantly influenced tax compliance. The GRA also indicated that unions and associations of businesses could help increase voluntary tax compliance of small and medium tax payers in Ghana. The study findings provide evidence that there is a significance difference in the tax compliance level between small and medium scale enterprises. The difference can be largely attributed to the inability of small enterprises to file their tax returns on due dates and also to keep proper books of records of their business transactions. The study recommends organizing workshops for businesses to train them on the need to pay their taxes and keep proper records of their transactions, increasing the rate of audits of businesses, imposing fines and penalties for defaulting businesses.

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Wimayo, Vania. "The Difference of Compliance Cost Before and After Using E-Filing Application on Company Taxpayers E-Filing User." Akuntabilitas 12, no. 1 (October 13, 2019): 53–64. http://dx.doi.org/10.15408/akt.v12i1.11645.

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The purpose of this study was to determine differences in compliance cost incurred before and after the use of E-Filing applications for corporate tax payers E-Filing users.E-Filing Tax Return is a reporting system created by the DGT which makes it easy for taxpayers in the manufacture and delivery of Tax Return report to the Director General of Taxation. The hypothesis in this study was tested using the Wilcoxon test match pairs. The type of data used in this study is quantitative data. The research method used is a survey and the instrument used to collect data is a questionnaire. The results show that compliance cost after the use of e-filing in contrast to earlier, where the compliance cost will be lower.

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Jain, Parul, and Anil Kumar Jain. "Reforms in Direct Tax Administration in India (1991–2016)." Indian Journal of Public Administration 66, no. 2 (May 7, 2020): 219–39. http://dx.doi.org/10.1177/0019556120921837.

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Tax policy and tax administration are inextricably linked. The success of any tax policy depends to a large extent on efficient tax administration which would necessitate minimising arrears of assessment and collection, pendency of appeals, tax avoidance and tax evasion and improve taxpayers’ compliance. Despite increased collections, the prevailing system of direct taxes is beset with problem of increasing arrears of assessments and collections, pendency of appeals, delays in refunds and mounting tax evasion. Collection of every tax involves some money cost for the government and compliance cost (both in money and in real terms) for the taxpayers. It is desirable that these costs should be minimised. However, minimising the cost of collection does not mean that administrative staff should be kept at minimum. On the contrary, it is desirable that administrative strength of the Department should be considerably increased. Stress should be laid on effective and efficient administration.

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Awadh Bin-Nashwan, Saeed, Ahmed Mubarak Al-Hamedi, Munusamy Marimuthu, and Abobakr Ramadhan Al-Harethi. "Study on system fairness dimensions and tax compliance in the Middle East context." Problems and Perspectives in Management 18, no. 1 (March 2, 2020): 181–91. http://dx.doi.org/10.21511/ppm.18(1).2020.16.

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People’s perceptions of a fair tax administration system have garnered growing interest as a decisive ingredient that can install compliance behavior among taxpayers. The tax that taxpayers wish to evade is determined by their perceptions of the various robust dimensions of fairness (i.e., general fairness, preferred tax rate structure, exchange with the government, special provisions, and self-interest). Such an important matter, like tax fairness, has been overlooked in the extant literature, especially in the Middle East context, although tax administrations still suffer from low and unsatisfactory rates of compliance. This paper aims to empirically examine the influence of fairness perceptions of the income tax system on compliance behavior of taxpayers in Yemen. The study used a survey questionnaire administered to 400 individual taxpayers in Hadhramout, one of the most prosperous business regions in Yemen. Based on the PLS-SEM analysis tool, the study found that general system fairness, preferred tax rate, exchange with the government, and the extent of self-interest are significantly related to income tax compliance, while special provisions do not affect compliance decisions. The results of the study can alert the tax authority and policymakers to consider the non-pecuniary factors, other than the measures of the coercion. Establishing a fair tax system is probably one of the most successful approaches to boost compliance among taxpayers, thus yielding more tax revenue and diminishing the administrative cost for the tax authority.

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Savitri, Enni, and Musfialdy. "The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable." Procedia - Social and Behavioral Sciences 219 (May 2016): 682–87. http://dx.doi.org/10.1016/j.sbspro.2016.05.051.

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Artharini, Ni Kadek Rahayu, and Naniek Noviari. "Psychological Cost, Religiusitas, Love of Money dan Kepatuhan Wajib Pajak Badan Sektor UMKM." E-Jurnal Akuntansi 31, no. 5 (May 25, 2020): 1344. http://dx.doi.org/10.24843/eja.2021.v31.i05.p20.

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MSMEs play a very important role in encouraging the acceleration of a country's economic growth. This study aims to determine the effect of psychological cost, religiosity, and love of money on the taxpayer compliance of the MSMEs sector registered in the East Denpasar Tax Office. Incidental sampling is used as a method of determining the sample and obtained a sample of 96 MSMEs. The data analysis technique used is multiple linear regression analysis techniques. The results showed that psychological cost and religiosity had a positive effect on the compliance of the Taxpayers of the MSME sector, while love of money had a negative effect on the compliance of the Taxpayers of the MSMEs sector. Keywords: Psychological Cost; Religiosity; Love of Money; Corporate Compliance Tax Payer’s.

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Smulders, Sharon, and Madeleine Stiglingh. "Annual tax compliance costs for small businesses: a survey of tax practitioners in South Africa." South African Journal of Economic and Management Sciences 11, no. 3 (October 19, 2012): 354–71. http://dx.doi.org/10.4102/sajems.v11i3.464.

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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 revealed that R7 030 per annum is the average fee that tax practitioners charge their small business clients to ensure that their tax returns (for four key taxes – income tax, provisional tax, value added tax and employees’ tax) are prepared, completed and submitted as SARS requires. From the perspective of time and cost, preparing, completing and submitting VAT returns takes the longest and costs the most. It is evident that, overall, the compliance costs are regressive: the smaller the business, the heavier the burden.

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Štager, Vesna. "Changes in Tax Legislation and Social Responsibility of Taxpayers and Legislative Institutions." Naše gospodarstvo/Our economy 64, no. 1 (March 1, 2018): 48–57. http://dx.doi.org/10.2478/ngoe-2018-0006.

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Abstract The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and responsibilities creates the tax position of individuals, businesses and the entire economy. The aim of our research is to encourage socially responsible behaviour of legislation institutions in adopting the tax legislation, which will help to improve the social responsibility of taxpayers and increase tax compliance.

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Blaufus, Kay, Frank Hechtner, and Janine K. Jarzembski. "The Income Tax Compliance Costs of Private Households: Empirical Evidence from Germany." Public Finance Review 47, no. 5 (August 13, 2019): 925–66. http://dx.doi.org/10.1177/1091142119866147.

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Using a survey of more than 18,000 taxpayers in North Rhine-Westphalia (Germany), we estimate the income tax compliance costs of German households and study the determinants of these costs. We find that taxpayers need between 9.13 and 10.23 hours and spend €106 to meet their income tax obligations. The average total burden is between €228 (lower bound estimate) and €321 (upper bound estimate). The aggregate cost burden ranges between 2.03 percent and 2.92 percent of the German income tax revenues of tax year 2015. Although these costs have decreased significantly over recent years (mainly for self-preparers without self-employment income), international comparisons illustrate that the German burden is still located in the upper middle. The five most important cost drivers that increase individual costs are the use of tax advice, the appeal procedure, income, return complexity, and education. We cannot confirm that e-filing reduces taxpayers’ compliance costs.

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Kristina, Indira, and L. Jade Faliany. "PENERAPAN TIME-DRIVEN ACTIVITY BASED COSTING PADA PERHITUNGAN HARGA POKOK PRODUK JASA DI PT ERNEST ADVISORY." Jurnal Akuntansi 10, no. 1 (October 1, 2016): 41–51. http://dx.doi.org/10.25170/jara.v10i1.39.

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This research aimed to calculate the cost of the product PT Ernest Advisory services using Time-Driven Activity Based Costing (TDABC). TDABC is a method of calculating the cost-based activity that is controlled by time so the cost of goods produced to be more accurate. The method used in this research is a case study in PT Ernest Advisory using data from 2015. Based on these data, the authors calculated the cost of using TDABC. Calculations using TDABC generate product cost services Tax Audit and Tax Objection Rp 14,260,620, Monthly Tax Compliance Rp 5.03328 million, Tax Appeal Rp 18.981 million, Tax Review Rp 12,920,700 and Rp Transfer Pricing Documentation 13.5201 million.

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Darwanto, Pubayu Budi Santosa, and Clara Palupi. "The Transaction Cost of Tax Compliance on Institutional Change of Tax Regulation: Some Evidence from Indonesia." Advanced Science Letters 23, no. 8 (August 1, 2017): 7153–55. http://dx.doi.org/10.1166/asl.2017.9314.

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BLUMENTHAL, MARSHA, and JOEL SLEMROD. "THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM: A SECOND LOOK AFTER TAX REFORM." National Tax Journal 45, no. 2 (June 1, 1992): 185–202. http://dx.doi.org/10.1086/ntj41788959.

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Clute, Ronald C. "How To Determine The Optimal Write-Off Strategy For Depreciable Three- and Five-Year Property." Journal of Applied Business Research (JABR) 1, no. 1 (November 2, 2011): 103. http://dx.doi.org/10.19030/jabr.v1i1.6600.

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Williams, Colin C., and Besnik Krasniqi. "Evaluating the individual- and country-level variations in tax morale." Journal of Economic Studies 44, no. 5 (October 9, 2017): 816–32. http://dx.doi.org/10.1108/jes-09-2016-0182.

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Purpose Recently, a small but burgeoning literature has argued that tax non-compliance cannot be fully explained using the conventional rational economic actor approach which views non-compliance as occurring when the pay-off is greater than the expected cost of being caught and punished. Instead, a social actor approach has emerged which views tax non-compliance as higher when “tax morale”, defined as the intrinsic motivation to pay taxes, is low. To advance this social actor model, the purpose of this paper is to evaluate the individual and national heterogeneity in tax morale, which is crucial if tax compliance is to be improved. Design/methodology/approach To do this, the authors report data from the 2010 Life in Transition Survey on tax morale in 35 Eurasian countries. Findings Logit econometric analysis reveals, on the one hand, that there is higher tax morale among middle-aged, married, homeowners with children, with a university degree and employed, and on the other hand, that there is higher tax morale in more developed countries with stronger legal systems and less corruption, and higher levels of state intervention in the form of both taxation and expenditure. Research limitations/implications Rather than continue with the rational actor approach, this paper reveals that how an emergent social actor approach can help to more fully explain tax non-compliance and results in a different policy approach focused upon changing country-level economic and social conditions associated with low tax morale and thus non-compliance. Practical implications These results display the specific populations with low tax morale which need targeting when seeking to tackle tax non-compliance. Originality/value This paper provides a new way of explaining and tackling tax non-compliance in Eurasian countries.

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Michael, Masembe. "Mitigating the cost impact of ICT system failures in tax agencies: lessons from Uganda." African Multidisciplinary Tax Journal 2021, no. 1 (February 2021): 113–32. http://dx.doi.org/10.47348/amtj/2021/i1a7.

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Tax administrations that have adopted information and communication technology (ICT) face the challenge of system failures. Exhaustive literature exists on the causes and nature of such downtime or failures. This study investigated the cost of downtime in a tax administration, taking the case of the Uganda Revenue Authority (URA) as a case study, and reviewing and analysing system performance reports and interviews with staff on downtime. The study found that while automation enabled tax compliance, it was vulnerable to system downtime, which affected process efficiencies, reduced revenue yield, lowered staff productivity and raised ICT maintenance costs. Existing systems must therefore be continuously monitored with clear system performance levels in light of any future ICT hiccups. The study concluded by recommending alternative manual processes when ICT processes suffer downtime while prioritising compliance support systems uptime ( for example, payment systems) to other systems during downtime. Overall, the tax administrations must have a business continuity strategy with tested downtime safeguards.

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Benzarti, Youssef. "How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs." American Economic Journal: Economic Policy 12, no. 4 (November 1, 2020): 38–57. http://dx.doi.org/10.1257/pol.20180664.

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This paper uses a quasi-experimental design to estimate the cost of filing taxes. Using US tax returns, I observe how taxpayers choose between itemizing deductions and claiming the standard deduction. Taxpayers forgo large tax savings to avoid compliance costs, which provides a revealed preference estimate of such costs. I show that costs increase with income, consistent with an opportunity cost of time explanation. These estimates suggest substantial costs of filing federal income taxes, significantly larger than previously estimated using surveys. (JEL H24, H26, H31)

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Gupta, Sanjay, and Lillian F. Mills. "Does Disconformity in State Corporate Income Tax Systems Affect Compliance Cost Burdens?" National Tax Journal 56, no. 2 (June 2003): 355–71. http://dx.doi.org/10.17310/ntj.2003.2.04.

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Mbuguah, Simon, Prof Mwambia Mwambia, and Bernard Baimwera. "ANALYSIS OF FACTORS AFFECTING TAX COMPLIANCE BY SMES IN KIAMBU COUNTY." Journal of Accounting 1, no. 1 (February 6, 2017): 60–72. http://dx.doi.org/10.47941/jacc.69.

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Purpose: The purpose of this study was to determine factors affecting tax compliance by Smesin Kiambu CountyMethodology: The study adopted descriptive survey design and the research. The study population was 1084Smes in Kiambu County where a sample size of 325Smes was selected. Data was collected through structured and unstructured Questionnaires. Data was analyzed using Statistical Package for Social Sciences (SPSS) and results presented in frequency tables to show how the responses for the various questions posed to the respondents.Results: The study findings revealed that Non compliance opportunities, compliance cost, knowledge requirements and decision frames had a positive and significant effect on tax compliance. The study led to conclusion that the authorities had a weak capacity in detecting tax evasion, it was cheaper to bribe a tax official than pay full amount of tax, corrupt, fine and penalties deterred tax evasion and that degree of regulation deterred tax evasion, that tax system and rates affected the rate and amounts of tax evasion, nature and degree of regulations affected tax evasion, size and how the business was structured had a direct or indirect effect on tax evasion, location and focus of business affected tax evasion and that the type of business the tax payers were in affected tax evasion.Policy recommendation: The study recommended that the authorities should adopt high and modern technology to help in detecting tax evasion, proper measures should be emphasized on officials taking bribes, fines and penalties should be issued to those evading paying tax and that proper regulatory framework should be put in place to deter tax evasion and that the government should consider increasing tax incentives such as exemptions and tax holidays as these will not only encourage voluntary compliance but also attract investors who are potential viable tax payers in the future.

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Smulders, Sharon, and Gelishan Naidoo. "Addressing the small business tax compliance burden: Evidence from South Africa." Journal of Economic and Financial Sciences 6, no. 1 (April 30, 2013): 33–54. http://dx.doi.org/10.4102/jef.v6i1.275.

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Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax compliance cost studies conducted in South Africa with initiatives introduced by the South African Revenue Service (SARS), substantiated by consultations with a SARS and a South African Institute of Chartered Accountants official, reveals that SARS has, in most cases, attempted to address the tax compliance burdens identified in these studies. However, SARS has only partially addressed the complexity of the tax law, the lack of software to assist small businesses with their record-keeping and the compliance burden associated with provisional tax. SARS has failed to address the need for a threshold below which no small business tax return is required to be submitted, the inclusion of tax in the school syllabus, the requirement for first-time offenders to attend courses instead of raising penalties and the need for a reduction in the rates of interest and penalties raised by SARS. These initiatives should be considered by SARS and it is recommended that further research into the success and effectiveness of all the initiatives already introduced by SARS be performed.

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Smulders, Sharon, and Gelishan Naidoo. "Addressing the small business tax compliance burden: Evidence from South Africa." Journal of Economic and Financial Sciences 6, no. 2 (July 31, 2013): 263–84. http://dx.doi.org/10.4102/jef.v6i2.260.

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Small businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax compliance cost studies conducted in South Africa with initiatives introduced by the South African Revenue Service (SARS), substantiated by consultations with a SARS and a South African Institute of Chartered Accountants official, reveals that SARS has, in most cases, attempted to address the tax compliance burdens identified in these studies. However, SARS has only partially addressed the complexity of the tax law, the lack of software to assist small businesses with their record-keeping and the compliance burden associated with provisional tax. SARS has failed to address the need for a threshold below which no small business tax return is required to be submitted, the inclusion of tax in the school syllabus, the requirement for first-time offenders to attend courses instead of raising penalties and the need for a reduction in the rates of interest and penalties raised by SARS. These initiatives should be considered by SARS and it is recommended that further research into the success and effectiveness of all the initiatives already introduced by SARS be performed.

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Erickson, Matthew J., Nathan C. Goldman, and James Stekelberg. "The Cost of Compliance: FIN 48 and Audit Fees." Journal of the American Taxation Association 38, no. 2 (October 1, 2015): 67–85. http://dx.doi.org/10.2308/atax-51323.

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ABSTRACT Effective for fiscal years beginning after December 15, 2006, FIN 48 significantly altered uncertain tax benefit (UTB) recognition and disclosure requirements relative to its predecessor standard, FAS 5. We examine the effect of the new standard on audit pricing. We first document that UTB-related audit fees increased following the implementation of FIN 48. However, we also find that this increase is primarily driven by a spike in the audit pricing of UTBs in 2007. Indeed, we find that the audit pricing of UTBs in the 2008–2012 period is not significantly different from that of the 2002–2006 period. We interpret these results to indicate that although firms incurred significant FIN 48 implementation costs, the ongoing audit pricing of UTBs under FIN 48 is similar to that of FAS 5. Our findings suggest that any potential benefits of FIN 48 may outweigh associated costs related to a temporary increase in audit fees. JEL Classifications: H25; M40; M41; M42; M48.

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Singh, Jaspal, and Poonam Sharma. "Compliance Cost Burden of Individual Income-Tax Assessees in India: An Empirical Study." Management and Labour Studies 35, no. 1 (February 2010): 7–24. http://dx.doi.org/10.1177/0258042x1003500101.

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Pope, Jeff, and Nthati Rametse. "Small Business and the Goods and Services Tax: Compliance Cost Issues and Estimates." Small Enterprise Research 9, no. 2 (January 2001): 42–54. http://dx.doi.org/10.5172/ser.9.2.42.

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Khristiandri, Yustinus, and Susi Dwimulyani. "ANALISIS KEPATUHAN FINANSIAL DAN NON FINANSIAL PPH PASAL 23 DAN PASAL 25." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 12, no. 2 (July 29, 2019): 121. http://dx.doi.org/10.25105/jipak.v12i2.5115.

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This research aims to analyze the tax financial compliance calculating, payment, and reporting tax obligations and nonfinancial compliance in Accuracy of depositing and reporting date Income tax obligations of Article 23 and 25 has been done in 2015 in accordance with applicable tax laws in 2015. Methods of data collection in this research include interviews, observations, documentation from PT XYZ for further analysis. Data analysis are performed by comparing the calculation, payment, reporting of tax obligations (tax payment slip and tax return). Fiscal corrections has been done by PT XYZ under 2015 tax regulations. Results revealed that the tax obligations of financial XYZ is in the calculation and remittance of income tax Article 23, including taxpayers who do not obey, because there is still an object of Income Tax Article 23, namely the cost of consultancy services, uncut, fully paid and reported. Compliance nonfinancial XYZ in the reporting obligations of Income Tax Article 23 is still not comply because there is still an object of income tax Article 23 on consultancy services, uncut , filly paid and reported in August and Income Tax Article 25 XYZ 2015 are in accordance with prevailing tax regulations. Namely the obligation of article 25 PT XYZ has been deposited before the maturity deposit and reporting of income tax Article 23 for further research can be developed into more comprehensive tax liability.

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Cools, Martine, and Regine Slagmulder. "Tax-Compliant Transfer Pricing and Responsibility Accounting." Journal of Management Accounting Research 21, no. 1 (January 1, 2009): 151–78. http://dx.doi.org/10.2308/jmar.2009.21.1.151.

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ABSTRACT: While the accounting literature has extensively studied the role of transfer pricing (TP) within the management control system (MCS) of companies, MCS issues related to cross-border transfers have received far less attention. In this case study, we investigate how TP tax compliance influences responsibility accounting when one multinational enterprise (MNE) uses a single set of transfer prices for both tax compliance and management control. First, the MNE eliminated TP negotiation, leading to psychologically disagreeable and sometimes also economically harmful situations. Second, the firm administratively simplified the determination of profit margins to such an extent that it could lead to suboptimal business decisions. Third, tax compliance induced a profit-center designation for business units that were primarily responsible for costs or revenues. The firm first coped with a mixed treatment of these responsibility centers, allowing them to be profit centers for tax purposes and cost or revenue centers for MCS purposes. Later, top management became convinced of the benefits of a profit-center treatment for all purposes and started to convert the pro forma profit centers into real profit centers. Overall, this study contributes to the stream of research documenting and explaining how MCSs are designed and used under environmental pressures.

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Kornhauser, Marjorie E. "Doing the Full Monty: Will Publicizing Tax Information Increase Compliance?" Canadian Journal of Law & Jurisprudence 18, no. 1 (January 2005): 95–117. http://dx.doi.org/10.1017/s0841820900005518.

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Publicity of information is a fundamental principle of American democracy. Not only is it instrumental in increasing compliance with the laws, a necessity of any government, but also it is an essential element of the right to know-which itself is an aspect of the first amendment right to free speech. Unfortunately, publicity often conflicts with another fundamental right-the right to privacy. In regards to taxes, citizens essentially have two rights to know: a right to know what the tax laws are, and a right to know that these laws are being administered fairly. Publicity in the tax context traditionally means making tax return information public records in an attempt to ensure the fair administration of the tax laws. This type of publicity, however, generates intense hostility because taxpayers perceive it as a huge invasion of their privacy.After examining the pros and cons of traditional publicity of tax information, this Essay suggests that tax publicity be reconceived more broadly. Redefined in the dictionary sense of simply the transmission of information, tax publicity can include a wide array of communications, varying as to content and audience, which can better achieve publicity’s underlying goals with minimal invasions of privacy. A large portion of publicity in this broad sense can be-and should be-educational.The Essay outlines four publicity proposals to stimulate discussion. Three use the expanded definition of publicity and focus on individual taxpayers: an annual tax statement, a short booklet to accompany the 1040, called Know Your Taxes, and an annual W-4. These essentially educational programs should deliver tax information to taxpayers more effectively than currently occurs. The fourth, more controversial, proposal suggests partial publicity-in the traditional sense. It attempts, however, to minimize the customary objections to publicizing tax return information by reducing invasions of privacy.All the proposals will cost money, but probably less than the costs of enforcing compliance only through increased audits and litigation. They may also have psychic and political costs. Although recent studies show that more informed taxpayers are often more compliant, some of the information may trigger negative attitudes which would decrease compliance and/or create pressure for lower taxes.Regardless of whether taxpayer reactions to the increased information are positive or negative, the greater publicity proposed in the Essay could have salutary effects, especially if it occurred in the context of a rational debate by elected officials about tax policy (instead of the current inflammatory rhetorical sound bites). On the one hand, if taxpayers respond positively to publicity, compliance will increase. If they act negatively, and their hostility to taxes increase, at least the publicity will arm them with more precise information that will allow them to focus their objections to the income tax and thereby lobby more effectively for real tax reform.

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Irianto, Edi Slamet, Haula Rosdiana, and Maria RUD Tambunan. "On quest of environmental tax implementation in Indonesia." E3S Web of Conferences 52 (2018): 00013. http://dx.doi.org/10.1051/e3sconf/20185200013.

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The number of research evaluating the implementation of environmental tax using regulatory cost perspective is still limited. Whereas, this type of research is quite crucial in formulating tax policy to find the balance between regulatory function, revenue productivity and its impact on maintaining conducive business climate. Therefore, this research is aimed to elaborate types of environmental taxes applied in Indonesia, to map the problems arised of their implementation and their impact on regulatory compliance cost. This research occupied postpositivism paradigm with mixed method approach. The data were gathered through qualitative and quantitative technique. The result shows that eventhough Indonesia has not implement explicity a new environmental tax, there are a lot of quasi-environmental tax scatterly levied by local government and provincial government due to their authority given by the decentralization besides the corporate social responsibility performed by the business entities. Unfortunately, the reallocation budget framework on the tax/charged levied from the quasi-environmental tax has not been clear. Thus, it is essential to establish a comprehensive environmental tax with an integrated roadmap considering and accomodating the former quasi-environmental tax into a one package environmental tax policy with clear concept of earmarking with efficient collection cost.

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Saptono, Prianto Budi, and Ismail Khozen. "Tax Administration Issues on Revenue Recognition after IFRS 15 Adoption in Indonesia." Jurnal Borneo Administrator 17, no. 2 (August 31, 2021): 169–82. http://dx.doi.org/10.24258/jba.v17i2.877.

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This study aims to provide a brief and analytical reporting on IFRS 15 adoption in Indonesia into PSAK 72 related to Income Tax and Value Added Tax issues that may arise. We use literature studies to collect data and strengthen it with in-depth interviews of taxpayers, PSAK standard setter, tax consulting practicioner, and Directorate General of Taxes official. Our findings demonstrate the need for entities to consider taxation issues that may arise due to revenue recognition developments. Unconformity that may arise between accounting and tax requires the entity to explain these differences by documenting them early. Taxpayers need to underline the burden of compliance arising from the IFRS 15 adoption, which is the compliance costs in the form of mark-to-market and realization taxation. In implementing PSAK 72 to align with the realization principle in the Income Tax Law, the taxpayer compliance cost will increase by making detailed fiscal reconciliations. From the VAT perspective, the Tax Paying Entrepreneurs need to make contract adjustments with the counterparty to ensure that the time of supply is the basis for determining the VAT payable. This research presents the gap between accounting and taxation so that it can be a lesson for application in other countries.

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Ya’u, Abba, Natrah Saad, and Abdulsalam Mas’ud. "Effect of Tax Rates, Penalty Rate, Detection Probability, Cost of Compliance, Royalty Rates, Environmental Regulations, and Petroleum Profit Tax Compliance the Moderating Role of Trust in Government: A Conceptual Framework." Vol. 9, Number 2, 2019 9, Number 2 (October 28, 2019): 71–92. http://dx.doi.org/10.32890/jbma2019.9.2.5.

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The paper presents a theoretical framework on the moderating effect of trust in authority on the relationship between tax rates, penalty, detection probability, cost of compliance, royalty rates, environmental regulations, and petroleum profit tax compliance. The objective of the proposed framework is to expand the Allingham and Sandmo (1972) model of tax compliance by adding two more predictor variables relevant to the oil and gas industry (royalty rates and environmental regulations), and moderating variable (trust) to better explain the relationship. Allingham and Sandmo (1972) model received a lot of criticisms for not considering other non-human factors that can help in determining taxpayers’ compliance behavior, hence the expansion of the model to include new variables, purely non-human factors which are relevant to the industry in question. A thorough search of the following databases: Scopus database, Web of Science, Emerald, Google Scholar, among others was conducted to come up with the relevant and related literature on the subject matter. Providing empirical evidence through validation of this framework would have important implications for policymakers in host oil and gas producing countries, oil and gas operators, the deterrence theory as well as future research.

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Jason, Guy, and Shivani Joshi. "Policy Forum: Future Workforce Models—Enabling the Shift." Canadian Tax Journal/Revue fiscale canadienne 69, no. 2 (August 2021): 559–74. http://dx.doi.org/10.32721/ctj.2021.69.2.pf.jason.

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Embracing remote work, either fully or partially, allows employers to offer the flexibility that many employees are seeking and also to benefit from various cost savings. As organizations embark on this journey, there are many tax and payroll considerations that should be reviewed up front so that risks relating to non-compliance can be mitigated. What are these corporate tax and payroll considerations? Can a formal policy help to mitigate compliance risks? What are other considerations besides tax and payroll? Should government policy support this workforce shift? This article summarizes the various considerations in developing an organizational remote work policy and concludes that, as is the case for any other business strategy, remote work arrangements have their benefits provided that the associated complexity and costs can be effectively managed.

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Sephapo, Catherine Mpolokeng, Michael Colin Cant, and Johannes Arnoldus Wiid. "Tax compliance: an administrative burden for small business enterprises (SME’S)." Corporate Ownership and Control 13, no. 4 (2016): 350–61. http://dx.doi.org/10.22495/cocv13i4c2p7.

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As is the case in many economies, tax laws are sometimes very complicated and difficult for SME’s to understand and to implement. Tax laws change every year, impacting on the business, its operations and its profitability. It is also a fact that the more a government overspends, misappropriate funds and overall lack fiscal control, the more they will try and recover these “losses” from the taxpayers - including SME’s. The main purpose of the study is to investigate whether small business enterprises are burdened by the administrative processes required in South Africa to comply to with the tax regulations of the country. The South African government has strict policies and procedures in place that all businesses should adhere to. However, the key challenge that many SME’s still face is that of red tape and burdensome regulatory processes and procedures. In an attempt to establish the main objective of the study, a quantitative approach research approach was employed and a significant amount of small businesses were surveyed. From the findings it is clear that the respondents of the survey agree that the tax services registration documentation and process should be made easier. The submission of the registration documents, once understood and completed, is not a big problem for the respondents. The cost of registration does not seem to be a major burden to the SME’s

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Li, Xiangfei, Qin Qin, and Yang Gao. "Optimal Implementation Strategy of Carbon Emission Reduction Policy Instruments in Consideration of Cost Efficiency." Journal of Systems Science and Information 5, no. 2 (June 8, 2017): 111–27. http://dx.doi.org/10.21078/jssi-2017-111-17.

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Abstract In this paper, regulatory and optimum programming model has been adopted. Considering the costs of emission reduction, supervision and penalty, we went all out to analyze the optimal decision of cost efficiency of regulators when implementing these three policy instruments: carbon emission standards, carbon emission trading permissions, and carbon taxes as well. Its result has indicated: In strict accordance with control target of total carbon emissions, regulators are willing to render social and economic cost able to achieve the goal of optimal cost efficiency by regulating carbon emission standards and supervising marginal cost caused by variations in the probability; fortunately, under the conditions of low supervisory cost and certain criteria which is met, the implementation of carbon emission trading permissions could provide social and economic cost with opportunities to realize that objective; through comparative analysis, carbon emission trading permissions have the advantages of higher efficiency than carbon emission standards on the premise of incomplete information. During the implementation of carbon taxes strategy, when there exists uncertainty information in the enterprises reduction behaviors, the condition which enterprises can fully comply with is the tax rate level is not higher than marginal penalty function; the tax rate level of enterprises perfect compliance ought not to be lower than the division of marginal penalty cost and marginal supervisory cost. The optimal strategy of enterprises imperfect compliance is that regulators varying the marginal cost of emission standards is equal to varying that of supervisory probability.

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Rosyadi, Imron, Ernani Hadiyati, and Rini Astuti. "EFEKTIFITAS PELAKSANAAN BUSINESS DEVELOPMENT SERVICE (BDS) OLEH DIREKTORAT JENDERAL PAJAK." Arthavidya Jurnal Ilmiah Ekonomi 22, no. 2 (October 1, 2020): 156–71. http://dx.doi.org/10.37303/a.v22i2.162.

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Abstract : Since 2016, Indonesian Directorate General of Taxes (DGT) providedBDS’s program aimed to encourage the development of SMEs business andimprove their tax compliance. This study employed the case study method asthe framework, where participants were given the opportunity to provide as muchinformation as possible about their experiences in implementing the programs.The information then collected and sorted according to the sub-related categories.The results of the study indicate that BDS implemented by DGT generallyprovides positive results. There were several factors that determined the successof BDS implementation, namely employee’s participation, seminar material, andcooperation with the third parties. While the factors that were the constraint onesin the BDS implementation was the limited time, cost, and the human resource ofthe DGT itself. SME’s gets positif gain from the program. In addition, the BDSprogram has been proven to reduce the negative perception of SME actors ontaxes.Keywords: Business Development Service, SME , Tax Compliance, Tax Policy,

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Yaacob, Zalilawati, Nadiah Abd Hamid, Nor Fara Shahirah Kamal, Noorlaila Ghazali, and Roszil Shamsuddin. "Exploring the Challenges of Goods and Services Tax on Batik Manufacturers." International Journal of Engineering & Technology 7, no. 4.15 (October 7, 2018): 510. http://dx.doi.org/10.14419/ijet.v7i4.15.25766.

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The implementation of Goods and Services Tax (GST) in Malaysia has received criticism from various parties such as businesses, policy makers, professionals, business associations and individuals. Despite the rejections from these parties, the government proceeded to implement GST on 1 April 2015. Subsequently, this led to difficulties encountered by businesses, particularly the manufacturing industry in adjusting the production cost, setting prices of products, and comply with the new indirect tax structure. Hence, this study aims to explore the challenges of GST on SME batik manufacturers pertaining to business performance and compliance. A semi structured interviews were conducted on the top management and owners of SME batik manufacturer in two states of Malaysian Peninsular, namely Kelantan and Terengganu. The respondents reported that, during the era of GST, sales of their batik products decreased tremendously. In addition, they described the GST system as a complex system that affects compliance. This study solicits government’s attention on the impact of GST on Malaysian batik manufacturers. The findings suggest that it is essential for government to devise plans in reducing the financial burden of batik manufacturers and to simplify the GST mechanism in encouraging a high level of GST compliance.

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Journal articles on the topic 'Tax compliance cost'

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