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Dissertations / Theses on the topic 'Tax compliance costs'

Author: Grafiati

Published: 4 June 2021

Last updated: 29 January 2023

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Ma, David. "Small business tax compliance burden : what can be done to level the playing field." Thesis, University of Canterbury. Accounting and Taxation, 2015. http://hdl.handle.net/10092/10457.

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One of the major issues associated with taxation are the costs incurred by taxpayers when they comply with their tax obligations, this is particularly important for smaller business taxpayers. Compliance costs are found to be regressive, falling with disproportionate severity on smaller businesses. This trend can be found across the globe and more importantly, in New Zealand. Prior research has shown that the severity of the regressiveness has increased over time. The current, “one-size-fits-all”, approach used in the New Zealand tax system, and others alike, have created undue complexit

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12

Stravinskaitė, Vaida. "Common consolidated corporate tax base: step towards company tax harmonization in European Union." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130626_091456-88408.

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The European Commission on 16 March 2011 proposed a harmonized system for the tax base calculation of companies operating in the EU. The proposed Common Consolidated Corporate Tax Base (CCCTB) indicates that businesses would benefit from a "one-stop-shop" system for filing their tax returns and would be able to consolidate all the profits and losses they incur across the EU. Member States would maintain their full sovereign right to set their own corporate tax rate. However, many Member States are against this new system as they think that CCCTB does not meet principles of subsidiarity and pro

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13

Rozkydalová, Dana. "Vyvolané náklady zdanění." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193292.

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This master's thesis defines theoretical range of compliance costs of taxation. Focus is placed on psychological costs of tax compliance. In the thesis are defined measuring methods of compliance costs of taxation and then are presented the results of realized studies. Theoretical part also contains general information about the determination of selective sample. Practical part contains the analysis of psychological costs of tax compliance which was based on results of the questionnaire survey.

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14

Hambre, Anna-Maria. "Tax confidentiality : a comparative study and impact assessment of global interest." Doctoral thesis, Örebro universitet, Institutionen för juridik, psykologi och socialt arbete, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-43007.

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15

Lignier, Philip Andre Cyberspace Law &amp Policy Centre Faculty of Law UNSW. "Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system." Publisher:University of New South Wales. Cyberspace Law & Policy Centre, 2008. http://handle.unsw.edu.au/1959.4/41018.

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This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide t

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16

Otýpka, Lukáš. "Nepřímé náklady zdanění ve vybraném podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417378.

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The subject of the master’s thesis are compliance costs of taxation. These costs are associated with the existence of the tax system which, by law, obligates entities to pay taxes. Compliance costs of taxation are defined as costs, which arise to taxpayers, individuals and legal entites due to the fulfillment of tax obligations. Although these costs have a major impact on the efficiency of the tax system, they are not officially measured. The purpose of the master’s thesis is to identify, quantify and optimize the compliance costs of taxation in a specific company.

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17

Takano, Caio Augusto. "Limitações aos deveres instrumentais tributários (aplicação do art. 113, §2º do código tributário nacional)." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-29052016-181728/.

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Pouca atenção tem merecido o estudo dos deveres instrumentais tributários pelos estudiosos do direito tributário em nosso país, com a preocupação de conferir contornos nítidos ao regime jurídico dos deveres instrumentais dentro do sistema tributário brasileiro e, em especial, de examinar a quais limitações está adstrita a Administração Pública na imposição desses deveres. O presente trabalho visa tentar suprir, em alguma medida, essa lacuna, promovendo uma análise das limitações à imposição de deveres instrumentais tributários, que leve em consideração, não apenas os princípios que conformam s

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18

Koprdová, Nikoleta. "Efektivita u daňového dokazování u daně z příjmu a daně z přidané hodnoty." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360638.

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The diploma thesis points out the problem of higher than necesary compliance costs of taxation on income tax and value added tax in the proofing process and it provides an analysis of the causes of this indirect administrative costs. The thesis is focused on difficult proofing process in tax proceedure and provides most frequently required proper evidence by tax authories. Methods of analysis and synthesis from is used in the diploma thesis. These are the findings from literature, questionnaire and archive survey. The outcome of the thesis is that by consistent archiving of all proper evidence

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19

Ferreira, Fabiano. "Concepção de um método de mensuração dos custos de conformidade tributária: O caso da EMATER/RS-ASCAR." Universidade do Vale do Rio dos Sinos, 2013. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4160.

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Submitted by William Justo Figueiro (williamjf) on 2015-07-02T21:46:04Z No. of bitstreams: 1 14.pdf: 1840538 bytes, checksum: 64a24901793edf904d54cc9d192f7d3e (MD5)<br>Made available in DSpace on 2015-07-02T21:46:04Z (GMT). No. of bitstreams: 1 14.pdf: 1840538 bytes, checksum: 64a24901793edf904d54cc9d192f7d3e (MD5) Previous issue date: 2013-01-16<br>UNISINOS - Universidade do Vale do Rio dos Sinos<br>Esta pesquisa propõe um método de mensuração dos custos de conformidade tributária voltado para organizações. O estudo baseou-se na metodologia design research, apresentado como ferramenta q

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20

Miyoshi, Roberto Kazuo. "Riscos de conformidade tributária: um estudo de caso no estado de São Paulo." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-18012012-103321/.

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Nesta pesquisa foram analisados os riscos tributários relacionados à conformidade tributária paulista concernente ao ICMS. Para obter dados em profundidade com vistas a alcançar o objetivo da pesquisa, utilizou-se de um estudo de caso de uma indústria que implantou um gerenciamento de riscos tributários, até então inexistente. Através de entrevistas e observações realizadas no ambiente da empresa, foi possível delinear os processos e procedimentos pertinentes ao ICMS paulista, e socorrendo-se à metodologia sugerida pelo Committee of Sponsoring Organization of the Treadway Commission (COSO) par

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21

Said, Formosa Carmel. "The Impact of Financial Transaction Tax on Companies - A Discussion." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4556/1/SSRN%2Did2610590.pdf.

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In February 2013, eleven Member States agreed to adopt the Commissions' Proposal for a Council Directive implementing enhanced cooperation in the area of financial transaction tax, COM (2013)71 final. This article reviews three thematic areas frequently discussed by practitioners and academia alike on the impact that the Proposal could have on companies operating within participating Member States. This includes the impact on capital and related costs, business strategy and compliance considerations. I ask the question whether the unintentional repercussions could be mitigated by making adjust

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22

Sehnalová, Vendula. "Administrativní povinnosti firem vyvolaných daňovým systémem." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193166.

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The administrative duties of the tax system are determined by the legislation. This thesis is focused on the administrative duties of the tax system, which cause the considerable compliance costs to the private sector. The main aim of the thesis is the detailed analysis of the administrative obligations connected with the major taxes -- social security contributions, health insurance contributions, personal income tax from wages and corporation income tax. By using the questionnaire, the administrative obligations are evaluated from the accountants' point of view and also the advantages of acc

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23

Kanee, Emmanuel Lah. "Strategies to Manage Transfer Pricing Risks." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7812.

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Transfer pricing compliance related issues continue to pose challenges to leaders of multinational entities (MNEs) and tax regulators. MNE leaders strive to mitigate the risks of non-compliance violations and double taxation, while tax regulators seek to minimize profit shifting and revenue losses. This multiple case study explored strategies for managing transfer pricing risks against the backdrop of various risks MNE leaders face for non-compliance violations. The cost contribution agreement theory served as the conceptual framework for this study. Data were collected from organizational doc

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24

Alles, Thaís Engelmann Teixeira. "O impacto dos custos de transação sobre as exportações do setor frigorífico brasileiro." Universidade do Vale do Rio dos Sinos, 2017. http://www.repositorio.jesuita.org.br/handle/UNISINOS/6969.

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Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-03-28T13:30:58Z No. of bitstreams: 1 Thaís Engelmann Teixeira Alles_.pdf: 2657050 bytes, checksum: 54fb4cd1ad01dfd980db844af14c5f5e (MD5)<br>Made available in DSpace on 2018-03-28T13:30:58Z (GMT). No. of bitstreams: 1 Thaís Engelmann Teixeira Alles_.pdf: 2657050 bytes, checksum: 54fb4cd1ad01dfd980db844af14c5f5e (MD5) Previous issue date: 2017-12-18<br>Nenhuma<br>Nos últimos anos há um crescente aumento das exportações do setor frigorífico brasileiro de carne bovina, havendo projeções de que esse número aumente até 2020. Ocorre q

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25

Smulders, Sharon Ann. "An evaluation of tax compliance costs and concessions for small businesses in South Africa – establishing a baseline." Thesis, 2013. http://hdl.handle.net/2263/37105.

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This study contributes to the body of knowledge on tax compliance costs to small businesses by pioneering research in South Africa on four fronts. Firstly, the study is the first to comprehensively quantify small business tax compliance costs – establishing a baseline against which future research can be benchmarked. Secondly, the study established that small businesses perceive tax compliance benefits to exist, but found that the respondents were generally unable to quantify them. Thirdly, it evaluated the perceived impact of the major small business tax concessions on the level of tax compli

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26

Stark, Karen. "An assessment of the tax compliance costs of individual taxpayers in South Africa." Thesis, 2020. http://hdl.handle.net/10500/27270.

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Abstracts in English, Afrikaans and Southern Sotho<br>The tax compliance costs of individual taxpayers in South Africa are unknown, and it is essential to determine, amongst other things, whether these costs pose a risk of causing non-compliance, which could have a negative effect on the collection of tax revenue. Hence, the aim of the study was to assess the tax compliance costs of individual taxpayers in South Africa. The assessment of tax compliance costs entailed calculating these costs in relation to the submission of income tax returns and post-filing activities, ascertaining the determi

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27

Ndlovu, Mphagahlele. "A comparitive study on the tax compliance burden and tax incentives for SMMEs in South Africa." Thesis, 2016. http://hdl.handle.net/10539/20180.

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A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2015<br>Small, medium and micro enterprises (SMMEs) play a key role in the development of the economy and are a significant contributor to employment. In South Africa (SA), SMMEs employ more than 68.2% of the work force in the private sector. To achieve the objective of economic growth, job creation as well as income redistribution, the government is act

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28

SYOU-RU, GU, and 古秀如. "The Compliance Costs of Business Income Tax : For Examples of Taiwan Area''s Builder." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/81454028000473706281.

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29

Evans, Christopher Charles. "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 /." 2003. http://www.library.unsw.edu.au/~thesis/adt-NUN/public/adt-NUN20050616.145059/index.html.

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30

Siewe, Constantain Lendeu. "A comparative analysis of the effective use of transfer pricing policies in multinational manufacturing corporations in Southern Gauteng." Thesis, 2016. http://hdl.handle.net/10352/344.

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M. Tech. (Cost and Management Accounting), Vaal University of Technology<br>This study was undertaken to assess the extent to which transfer pricing was effectively used by multinational manufacturing companies operating in the Southern Gauteng region of South Africa. The target participants of the study traded their products across international borders and as such made use of transfer pricing in one way or the other to achieve strategic objectives. Scant research has been undertaken to analyse the degree to which transfer pricing can be used to effectively influence managerial performance. O

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31

Rahim, Aadila. "A comparative study of South African small business corporation tax and turnover tax." Diss., 2015. http://hdl.handle.net/10500/19046.

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This study compared the turnover tax and small business corporation tax systems in South Africa as applicable to micro and small businesses. Misinformed perceptions of the turnover tax system were the motivation for this study. A three phase approach was adopted to conduct this study, the phases being literature review, in-depth face-to-face interviews and quantitative analysis of financial statements which are referred to as case studies. The tax liability was calculated for each of the thirty cases and thereafter a comparative analysis was performed to establish the most beneficial tax syste

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