Relevant bibliographies by topics / Tax compliance costs

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax compliance costs'

Author: Grafiati
Published: 4 June 2021
Last updated: 29 January 2023

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Journal articles on the topic "Tax compliance costs"

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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 smal
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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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Santi, Endriyane Fajar. "Relationship Behavior of Tax Compliance with Tax Compliance Costs, Reliance on Government and Implementation of Online Tax Technology." Journal of Advanced Research in Dynamical and Control Systems 12, SP7 (July 25, 2020): 1430–39. http://dx.doi.org/10.5373/jardcs/v12sp7/20202245.

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Smulders, Sharon, Madeleine Stiglingh, Riel Franzsen, and Lizelle Fletcher. "Determinants of internal ta compliance costs: Evidence from South Africa." Journal of Economic and Financial Sciences 9, no. 3 (December 3, 2016): 714–29. http://dx.doi.org/10.4102/jef.v9i3.67.

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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 spent internally on tax compliance activities). This will assist Revenue Services in understanding what factors (determinants) could increase a small business’s internal tax compliance costs and might assist in managing tax compliance behaviour and contribution. The results expose the significant determinants per tax type, enabling a comparison to
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Musimenta, Doreen. "Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda." Cogent Business & Management 7, no. 1 (January 1, 2020): 1812220. http://dx.doi.org/10.1080/23311975.2020.1812220.

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Farida, Abdul, and Wang’ombe David. "Tax costs and tax compliance behaviour in Kenya." Journal of Accounting and Taxation 10, no. 1 (January 31, 2018): 1–18. http://dx.doi.org/10.5897/jat2017.0283.

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CHACZBABIAN, KAREN. "COSTS OF TAX COMPLIANCE FOR ENTREPRENEURS." sj-economics scientific journal 24, no. 1 (June 30, 2017): 69–76. http://dx.doi.org/10.58246/sjeconomics.v24i1.223.

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Research in the area of tax compliance costs has started in 20th centaury and is advanced in a number of countries. It resulted from belief that costly tax compliance is a waste of economic resources and increases tax burden of the enterprises without additional benefits to state budgets. As research shows, tax compliance costs are high, especially for small enterprises which may create barrier to their growth and as a consequence slow down economic growth of countries.The article outlines research in the area of tax compliance costs incurred by enterprises. It allows the reader to get acquain
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Alm, James. "Compliance Costs and the Tax Avoidance-Tax Evasion Decision." Public Finance Quarterly 16, no. 1 (January 1988): 31–66. http://dx.doi.org/10.1177/109114218801600102.

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The analysis of the individual's choice of illegal tax evasion has typically ignored an alternative, legal method by which taxes can be reduced: tax avoidance. This article analyzes the joint individual choice of evasion and avoidance; it also examines optimal government policy in such a world. Its principal conclusion is that the existence of another channel for tax reduction alters many of the conclusions of the simpler evasion literature. Specifically, government policies that reduce evasion may not increase the tax base because avoidance may increase instead, and tax rate reductions may be
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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).
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Musimenta, Doreen, Sylvia Naigaga, Juma Bananuka, and Mariam Ssemakula Najjuma. "Tax compliance of financial services firms: a developing economy perspective." Journal of Money Laundering Control 22, no. 1 (January 7, 2019): 14–31. http://dx.doi.org/10.1108/jmlc-01-2018-0007.

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Purpose The purpose of this study is to examine the contribution of tax morale, compliance costs and tax compliance of financial services firms in Uganda. Design/methodology/approach This study is cross-sectional and correlational and adopts firm-level data collected using a questionnaire survey of 210 financial services firms in Uganda from which usable questionnaires were received from 152 financial services firms. Findings Tax morale and compliance costs contribute up to 20.6 per cent of the variance in tax compliance of the financial services firms. Tax morale and tax compliance are positi
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Dissertations / Theses on the topic "Tax compliance costs"

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Henderson, James. "A study of income tax compliance costs." Thesis, Queensland University of Technology, 1994. https://eprints.qut.edu.au/36261/1/36261_Henderson_1994.pdf.

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As I write this Research Project, taxation compliance costs are gaining more prominence in the taxation legislators and administrators eyes. It has only taken approximately seven to ten years for this general recognition to be made. Indeed, we probably would not have endured the copious changes to the Income Tax Assessment Act that have arisen over the aforementioned period, if compliance costs were seen to be a consideration. The purpose of this project is to examine the relationship between compliance costs and taxation policy issues and to understand that there is a delicate balan
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Abdul-Jabbar, Hijattulah. "Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costs." Thesis, Curtin University, 2009. http://hdl.handle.net/20.500.11937/2115.

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This study examines the influence of tax compliance costs on non-compliance behaviour, taken together with the business characteristics and managerial perceptions of corporate taxation. The study focuses on corporate Small and Medium Enterprises (SMEs) in Malaysia under the Income Tax Self-Assessment System (SAS). This is the first study on corporate income tax compliance in the Malaysian context and among the first to integrate tax compliance costs, tax attitudes and the likely compliance behaviour of corporations, both in Malaysia and internationally. Thus it makes a significant contribution
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Makara, Tshepiso Ketsoeletse. "The compliance costs of value added tax for businesses in Botswana." Thesis, Curtin University, 2014. http://hdl.handle.net/20.500.11937/1363.

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This thesis is the first study into Value Added Tax (VAT) compliance costs in Botswana. Average compliance costs are estimated at P6,902 and P7,201, and aggregate compliance costs at P110 million and P169 million, for 2009/10 and 2010/11 respectively. After considering offsetting benefits, net VAT compliance costs for businesses in Botswana are estimated at negative P30 million for 2009/10 and P5 million for 2010/11. The findings confirm the usual regressive pattern of tax compliance costs.
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Yesegat, Wollela Abehodie Law Faculty of Law UNSW. "Value added tax in Ethiopia: A study of operating costs and compliance." Publisher:University of New South Wales. Law, 2009. http://handle.unsw.edu.au/1959.4/43317.

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This study examines the operating costs of, and intentional compliance with, the value added tax (VAT) in Ethiopia. The study focuses on assessing the magnitude and nature of operating costs, identifying areas in the design and administration of the tax that contribute to the operating costs and the problems in the operation of the tax at large, and also on the link between VAT compliance costs and intentional output VAT reporting compliance decisions. The study adopts a mixed methods research approach to test a series of hypotheses and answer research questions that emerge through the review
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Chunhachatrachai, Papaporn. "Corporate income tax compliance costs of small and medium enterprises in Thailand." Thesis, Curtin University, 2013. http://hdl.handle.net/20.500.11937/1488.

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This thesis is the first attempt to estimate tax compliance costs of Small and Medium Enterprises (SMEs) in Thailand. A mixed methodology approach has been used divided into two phases: phase I is the major quantitative phase, followed by a minor qualitative phase II. The findings demonstrate that tax compliance costs are a significant burden and a hidden cost upon SMEs in Thailand. A better tax policy to reduce tax compliance costs is recommended.
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Ibrahim, Idawati Binti. "Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs." Thesis, Curtin University, 2013. http://hdl.handle.net/20.500.11937/312.

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This thesis investigates the low take-up rate of the tax e-filing system and the effect of e-filing on compliance costs for personal income taxpayers in Malaysia. Based on a mail questionnaire survey, perceived usefulness and anxiety are found to be significant determinants of e-filing usage behaviour. Overall, e-filing has no significant effect on compliance costs. Further analysis indicates on who benefits from e-filing and who does not. The role of pre-filling system is also discussed.
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Evans, Christopher Charles Law Faculty of Law UNSW. "The operating costs of taxing the capital gains of individuals : a comparative study of Australia and the UK, with particular reference to the compliance costs of certain tax design features." Awarded by:University of New South Wales. Law, 2003. http://handle.unsw.edu.au/1959.4/20738.

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This study investigates the impact of aspects of tax design on the operating costs of the tax system. The thesis focuses on the Australian and UK regimes for taxing the capital gains of individuals. It contends that the compliance burden faced by personal taxpayers and the administrative costs incurred by revenue authorities are directly influenced by the design of the capital gains tax ('CGT') regimes in each country. The study bridges the divide between theoretical analysis of CGT and empirical studies on tax operating costs. It uses a hybrid research design to test a series of hypothese
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Montanheiro, Luiz Carlos. "The compliance costs of value-added tax with special reference to the antique trade." Thesis, University of Bath, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.320459.

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Antwi, Francis Nana. "Self-assessment : implications for UK tax compliance costs for non schedule D case 1 taxpayers." Thesis, University of East Anglia, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.433919.

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Mesquita, Roberto Carvalho Pinto de. "Tax compliance costs in the public sector : a case study in a public company services." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=15564.

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nÃo hÃ<br>Tax compliance costs are sacrifices of resources to understand and comply with all formalities which are required by tax law. In Brazil, those formalities of the tax laws are among the most complex and bureaucratic in the world and this has a direct influence on business costs, either for the payment of taxes in itself, is to meet the requirements of the legislation. The theme has attracted scientific interest, with the relatively recent development of research in the world, yet there are few studies in Brazil. This work aimed to investigate the perception of managers of a public org
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Books on the topic "Tax compliance costs"

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Das-Gupta, Arindam. The economic theory of tax compliance with special reference to tax compliance costs. New Delhi: Publications Unit, National Institute of Public Finance and Policy, 2004.

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Das-Gupta, Arindam. Tax compliance costs and non-filing behaviour. New Delhi: National Institute of Public Finance and Policy, 2004.

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Das-Gupta, Arindam. The compliance cost of the personal income tax in India, 2000-01: Preliminary estimates. New Delhi: National Institute of Public Finance and Policy, 2004.

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Musso, Juliet. Administering the sales and use tax: Improved information management should improve compliance. Sacramento, Calif. (925 L St., Suite 650, Sacramento 95814): Office of the Legislative Analyst, 1987.

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Krever, Richard E., Chris Evans, and Peter Mellor. Tax simplification. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2015.

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Green, Sue. Compliance costs and direct taxation: A research project into the hidden costs of tax compliance associated with the direct UK tax system. London: The Institute of Chartered Accountants in England and Wales, 1994.

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Kaplow, Louis. Accuracy, complexity, and the income tax. Cambridge, MA: National Bureau of Economic Research, 1994.

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García, Consuelo Díaz. Aspectos psicosociales de la tributación: Los costes del cumplimiento en el IRPF. [Spain]: Instituto de Estudios Fiscales, 1992.

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Chŏngch'aekch'ŏ, Korea (South) Kukhoe Yesan. Poban piyong ch'ugye: Pangbŏp kwa sarye : suip p'yŏn = Cost estimates for tax bills : methods and practices. Sŏul T'ŭkpyŏlsi: Kukhoe Yesan Chŏngch'aekch'ŏ, 2012.

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Green, Susan. Agency costs and tax compliance: Should we care about accountants? Bristol: BristolUniversity, Department of Economics, 1994.

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Book chapters on the topic "Tax compliance costs"

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Erard, Brian, and François Vaillancourt. "4. The Compliance Costs of a Separate Personal Income Tax System for Ontario: Simulations for 1991." In Taxation in a Sub-National Jurisdiction, edited by Allan Maslove, 137–70. Toronto: University of Toronto Press, 1993. http://dx.doi.org/10.3138/9781487575519-006.

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Slemrod, Joel. "5. Complexity, Compliance Costs, and Tax Evasion." In Taxpayer Compliance, Volume 2, edited by Jeffrey A. Roth and John T. Scholz. Philadelphia: University of Pennsylvania Press, 1989. http://dx.doi.org/10.9783/9781512806281-006.

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Stamatopoulos, Ioannis, Stamatina Hadjidema, and Konstantinos Eleftheriou. "Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece." In Advances in Taxation, 233–70. Emerald Publishing Limited, 2017. http://dx.doi.org/10.1108/s1058-749720170000024006.

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Cnossen, Sijbren. "Modernizing Value-Added Tax." In Tax by Design for the Netherlands, 365–84. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780192855244.003.0020.

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The Dutch value-added tax (VAT), mandatorily based on the harmonized European Union (EU) version, is anything but a modern consumption tax that taxes all goods and services at a uniform rate. As exemplified by an analysis of the tax base, some 60% of the base is exempted (i.e. not taxed on output but on inputs). This distorts input choices, stimulates inefficient self-supply, and unnecessarily complicates administration and compliance. The welfare costs of the exemptions can be estimated at one-half of 1% of gross domestic product (GDP). If agreement for reform at the EU level is not forthcoming, EU member states should be allowed to replace their defective VATs with a modern version. This would strengthen competitive conditions.
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Bankole, Felix, and Zama Vara. "A Comparison of SOM and K-Means Algorithms in Predicting Tax Compliance." In Encyclopedia of Data Science and Machine Learning, 2573–93. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-9220-5.ch155.

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Compliance with taxes has been associated with the perceived probability of detection and severity of punishment. Firstly, taxpayers comply because the benefits far outweigh the costs. Secondly, decisions to comply are closely related to the individual's risk aversion. Lastly, the availability of opportunities to cheat and the perceived probabilities of detection and sanctions have a significant impact on taxpayer compliance. In this study, two unsupervised learning algorithms were employed. The algorithms used were self-organizing map (SOM) and k-means clustering in predicting corporate income tax compliance. SOM and k-means are two notable unsupervised learning clustering techniques. In this article, some experiments have been conducted to compare their effectiveness and performance.
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Cnossen, Sijbren. "Basic Administrative Processes." In Modernizing VATs in Africa, 265–74. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198844075.003.0017.

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Chapter 17 reviews various related but separable core administrative functions associated with the VAT: registration, filing, payment/collection, enforcement, and audit. It concludes with a brief note on fraud. How well these functions are performed will determine the VAT’s economic effects, its burden distribution, and its administrative efficacy (in terms of collection and compliance costs per unit of revenue). The discussion highlights the key issues and outlines some best practices. Last but not least, measures aimed at uncovering and prosecuting VAT fraud should be balanced by measures aimed at assisting honest taxpayers to meet their tax obligations and fast-tracking refunds to taxpayers with a good compliance record. Importantly, interest at commercial rates should be paid on late refunds.
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Pope, Jeff. "Research Methodology for Estimating the Compliance Costs of the Goods and Services Tax in Australia." In Contemporary Issues in Taxation Research, 69–86. Routledge, 2019. http://dx.doi.org/10.4324/9781315259468-5.

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Yarova, Inessa, and Iryna Marekha. "FORMATION OF BUDGETARY AND TIME CONSTRAINTS ON THE IMPLEMENTATION OF ENVIRONMENTAL TAXATION IN UKRAINE: NATIONAL AND INTERNATIONAL ASPECTS." In Priority areas for development of scientific research: domestic and foreign experience. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-049-0-15.

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Formation of a budgetary and time constraints system on the implementation of environmental taxes should be carried out in the format of integrated social, environmental and economic policy (economic, energy, social, environmental), and is largely influenced by political processes. It was found that the environmental taxes implementation required defining budget and time constraints as the leading parameters in the field of tax regulation of environmental quality and efficiency of natural capital on an entrepreneurial and innovative basis. The economic essence of environmental taxation in the national security system is revealed through their main tax functions (fiscal, regulatory, incentive). In addition to the functions of environmental taxes, dysfunctions have been proposed such as: burdening, inflation and counteracting. Effectiveness of the implementation of environmental taxes functions is carried out on the basis of an appropriate system of indicators of their effectiveness at the macro level (in particular, the effectiveness of environmental tax revenues, assessment of fiscal effectiveness, etc.), taking into account the environmental payments effectiveness in foreign countries. In this paper, taking into account the existing proposals, the emphasis is on the criteria (indicators) as follows: effectiveness assessment of revenues from environmental taxation (in this case, the ratio of tax revenues and public environmental costs); fiscal efficiency (effectiveness); assessment of the motivational nature of environmental taxation. It is also stated that the assessment of the effectiveness of target functions implementation in the national security can be detailed in certain areas (energy, economic and environmental security), as well as depending on the tasks of management decisions by economic entities. From these perspectives optimization of the environmental taxes structure taking into account national specifics has been proposed. Taking into consideration the national specifics of nature management in Ukraine, the list of environmental taxes has been selected on the certain principles as follows: deteriorization of the ecological state; import dependence (dependence on energy imports); high demand for environmentally destructive goods; powerful natural and resource potential. A score assessment of environmental taxes compliance with the peculiarities of national nature management and national security has been proposed. It was stated that energy taxes have the maximum profitability potential and the highest eco – attributive efficiency. Also, a matrix of environmental taxes compliance with the criteria of fiscal and eco – attributive efficiency has been constructed.
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Rao, M. Govinda. "Tax Policy and Reforms in India." In Studies in Indian Public Finance, 45–76. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780192849601.003.0004.

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The lessons from optimal tax theory and best practice approaches show that tax reforms should attempt to broaden the base, lower the rates, and reduce rate differences to evolve a simple, predictable, and a transparent tax system. The objective should be to increase revenues by minimizing the cost of collection, compliance cost, and distortions. Indian tax system, in contrast, suffers from low tax-GDP ratio, much below its potential despite several attempts at reform. Income tax exemption to agricultural incomes narrows the base and opens up avenues for evasion. The assignment of the tax on agricultural incomes to the states and their reluctance to tax them has led to significant evasion and avoidance of the tax, often through misclassification. The proliferation of tax preferences in both direct and indirect taxes to achieve multiple objectives narrows the base, complicates the system, and reduces compliance. The wilful avoidance by multinationals with headquarters in tax havens has been a major source of revenue loss. The capacity of the tax administration also needs to be augmented to deal with complex business systems.
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Nandi, Biplob Kumar, Md Humayun Kabir, and Nandini Roy. "Automation of VAT System." In Research Anthology on Cross-Disciplinary Designs and Applications of Automation, 263–84. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-3694-3.ch014.

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The automated tax system has been taken as an effective tool for modernizing the tax system. The automated tax system can easily store all types of reported income, and it makes the tax submission procedure easy and convenient, resulting in reducing the compliance cost. The main objective of this chapter is to explain the necessity of an automated value added tax (VAT) system for raising domestic resource mobilization and how automation can be a better alternative to finance sustainable development goals projects. The secondary data was collected from the National Board of Revenue, Bangladesh. This study explains that the entire VAT system's automation can reduce the taxpayers' incentive to evade tax by reducing the tax compliance and taking bribes of tax officials. In sum, automation of the tax system would ultimately be pragmatic tax reform for the financing in the SDG projects.
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Conference papers on the topic "Tax compliance costs"

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Sapiei, Noor Sharoja, and Kamisah Ismail. "Components of tax compliance costs for the Malaysian corporate taxpayers." In 2014 International Symposium on Technology Management and Emerging Technologies (ISTMET). IEEE, 2014. http://dx.doi.org/10.1109/istmet.2014.6936549.

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Sapiei, Noor Sharoja, and Mazni Abdullah. "Sources of corporate income tax compliance costs: The case of Malaysian self-assessment system." In 2014 International Symposium on Technology Management and Emerging Technologies (ISTMET). IEEE, 2014. http://dx.doi.org/10.1109/istmet.2014.6936551.

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Lima, Edson Sampaio de, Napole�o Verardi Galegale, Carlos Hideo Arima, and Pedro Luiz C�rtes. "RESEARCH ON REDUCING COSTS OF TAX COMPLIANCE AND INVESTMENTS IN PUBLIC SYSTEM OF BOOKKEEPING DIGITAL - SPED IN BRAZIL." In 11th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2014. http://dx.doi.org/10.5748/9788599693100-11contecsi/ps-623.

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Ahmad, Norkhazimah. "Tax Compliance Cost Among Smes: Evidence From The Southern Region Of Malaysia." In IEBMC 2017 – 8th International Economics and Business Management Conference. Cognitive-Crcs, 2018. http://dx.doi.org/10.15405/epsbs.2018.07.02.16.

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Huhn, Sebastian, Stephan Eggersgluss, and Rolf Drechsler. "VecTHOR: Low-cost compression architecture for IEEE 1149-compliant TAP controllers." In 2016 IEEE European Test Symposium (ETS). IEEE, 2016. http://dx.doi.org/10.1109/ets.2016.7519303.

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McElligott, John A., Joe Delanty, and Burke Delanty. "Full Flow High Pressure Hot Taps: The New Technology and Why It’s Indispensable to Industry." In 1998 2nd International Pipeline Conference. American Society of Mechanical Engineers, 1998. http://dx.doi.org/10.1115/ipc1998-2095.

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The connection of a new pipeline lateral or loop to an existing high pressure pipeline system has always been fraught with high costs and the potential for major system impacts. Pipeline owners and operators have historically had to choose between a traditional cold connection with its high associated costs and a less expensive but more mysterious hot tap. Although the cost savings of a hot tap have always been considerable, they were not always sufficient to justify the risk of complications during the branch weld or hot tap or during the subsequent operation of the system. Despite their extr
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Hadji, P., M. Blettner, WW Bolten, N. Harbeck, H.-J. Hindenburg, C. Jackisch, K. König, et al. "PD06-07: COMPliance and Arthralgias in Clinical Therapy (COMPACT): Assessment of the Incidence and Severity of Arthralgia, Treatment Costs and Compliance within the First Year of Adjuvant Anastrozole Therapy." In Abstracts: Thirty-Fourth Annual CTRC‐AACR San Antonio Breast Cancer Symposium‐‐ Dec 6‐10, 2011; San Antonio, TX. American Association for Cancer Research, 2011. http://dx.doi.org/10.1158/0008-5472.sabcs11-pd06-07.

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Harbeck, N., M. Blettner, WW Bolten, H.-J. Hindenburg, C. Jackisch, P. Klein, K. König, et al. "Abstract P6-09-08: COMPliance and Arthralgia in Clinical Therapy: The COMPACT trial, assessing the incidence of arthralgia, therapy costs and compliance within the first year of adjuvant anastrozole therapy." In Abstracts: Thirty-Fifth Annual CTRC‐AACR San Antonio Breast Cancer Symposium‐‐ Dec 4‐8, 2012; San Antonio, TX. American Association for Cancer Research, 2012. http://dx.doi.org/10.1158/0008-5472.sabcs12-p6-09-08.

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Obeid, Ahmad Fayyad, Eugene Bespalov, Dharam Sanghavi, Ahmad Almasri, Jose Magri, Majid Ismail Al Hammadi, A. M. Al Marzooqi, Kazuhito Kazumi Yoshimoto, Hajime Yamashita, and Ali Yousef Al Zaabi. "Offshore Installation of Rigless Shuttle ESP." In SPE/IADC Middle East Drilling Technology Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/202109-ms.

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Abstract Electric submersible pumps (ESPs) used as an artificial lift method have a relatively short life span despite the industry's efforts to improve reliability. The resulting economic impact realized in workover costs and production loss is substantial. This has driven efforts toward design change by introducing retrievable ESP independent of the completion string and hence extending ESP wells’ life cycle. This paper covers the company's first installation of a rigless shuttle ESP system, including a customized completion design and special deployment procedures. A comprehensive approach
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Reports on the topic "Tax compliance costs"

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Bennett, Fran, Jonathan Shaw, and Mike Brewer. Understanding the compliance costs of benefits and tax credits. Institute for Fiscal Studies, July 2009. http://dx.doi.org/10.1920/re.ifs.2009.0070.

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Benzarti, Youssef. How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs. Cambridge, MA: National Bureau of Economic Research, October 2017. http://dx.doi.org/10.3386/w23903.

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Occhiali, Giovanni, and Fredrick Kalyango. Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda. Institute of Development Studies (IDS), October 2021. http://dx.doi.org/10.19088/ictd.2021.018.

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Since the late 1970s, many countries have based their tax systems on self-assessment – taxpayers are expected to evaluate their liabilities autonomously, and voluntarily remit their tax due. If the tax system is perceived as fair and easy to navigate, with credible threat of penalisation for non-compliance, self-assessment reduces the cost of tax administration without significant revenue losses (Barr et al. 1977; Teviotdale and Thompson 1999; James and Alley 2004). On the other hand, self-assessment entails an increase in compliance costs for taxpayers, at the very least in terms of time spen
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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), December 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. I
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Santoro, Fabrizio, Laura Munoz, Wilson Prichard, and Giulia Mascagi. Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa? Institute of Development Studies (IDS), February 2022. http://dx.doi.org/10.19088/ictd.2022.003.

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New digital technologies are now being widely used in Africa and lower-income countries (LICs). This has had an impact on tax administration, which has been increasingly digitised. Specifically Digital Financial Services (DFS) and digital IDs can improve tax administration. They have the potential to identify taxpayers more easily, communicate with them better, enforce and monitor compliance, and reduce compliance costs. While the potential is clear, existing literature indicates some of the barriers. Take-up of digital technology is still low due to barriers. Also, when taking up the technolo
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Santoro, Fabrizio, Razan Amine, and Tanele Magongo. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini. Institute of Development Studies, May 2022. http://dx.doi.org/10.19088/ictd.2022.006.

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Many tax authorities changed the mode of interacting with taxpayers from physical to online as a response to the Covid-19 pandemic, to diminish the spread of the virus. Eswatini, the country under study, mandated the use of online tax filing through the e-Tax system for all income tax payers, coupled with a zero-cash-handling policy for tax payment. By means of a difference-in-difference (DID) strategy, reinforced by a propensity score matching (PSM), this paper offers an impact evaluation of the mandate on taxpayer filing and payment behaviour. We present three sets of results. First, we desc
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Prichard, Wilson. Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/ictd.2022.013.

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The past decade has witnessed a surge in international interest in the importance of tax morale. This is often defined, broadly, as taxpayer’s ‘non-pecuniary motivations for tax compliance’ (Luttmer and Singhal 2014: 150) – as a key component of strategies for strengthening tax compliance in lower-income countries. Whereas classic models of tax compliance focused on the importance of the threat of enforcement and the cost of compliance in shaping compliance, compliance decisions are also significantly shaped by non-pecuniary motivations. They can, for example, be an intrinsic commitment to pay
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Pitt, Mark, and Joel Slemrod. The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns. Cambridge, MA: National Bureau of Economic Research, March 1988. http://dx.doi.org/10.3386/w2526.

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Santoro, Fabrizio. Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda. Institute of Development Studies, August 2022. http://dx.doi.org/10.19088/ictd.2022.011.

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The empirical evidence on the drivers of compliance is expanding quickly, but there is less evidence from low-income countries. Mass-media communication channels are a cheap option that budget-constrained revenue administrations can use to communicate with taxpayers. However, very little is known about the effectiveness of such tools in improving compliance. This paper starts to address this gap by testing the impact of two short animated videos on tax matters – one focusing on deterrence and the other on equity – that were used in a survey experiment. Using a unique dataset of survey and admi
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