Relevant bibliographies by topics / Understanding Tax

Contents

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

Academic literature on the topic 'Understanding Tax'

Author: Grafiati
Published: 5 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "Understanding Tax"

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Redy, Setyawan, and Abdul Aris Muhammad. "The Influence of Tax Understanding, Tax Rate, Tax Incentive, and Tax Sanction on Taxpayer Compliance during the Covid-19 Pandemic." International Journal of Business Management and Technology 6, no. 2 (2023): 303–12. https://doi.org/10.5281/zenodo.7676534.

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This study aims to examine the effect of understanding taxes, tax rates, tax incentive policies, and tax sanctions on taxpayer compliance during the covid-19 pandemic. The population in this study were all Micro, Small and Medium Enterprises (UMKM) in the Surakarta City area. The data used in this study is primary data obtained from the results of a questionnaire circulated in a case study on UMKM in the city of Surakarta. Sampling in this sample by simple random sampling in order to obtain 100 samples. The data analysis technique used was multiple linear regression analysis with SPSS version
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Bukhori Muslim, Ahmad, Dian Sulistyorini Wulandari, and Sinta Angeliya. "Analysis of Tax Understanding, Tax System, and Tax Sanctions on Tax Evasion." East Asian Journal of Multidisciplinary Research 2, no. 8 (2023): 3383–98. http://dx.doi.org/10.55927/eajmr.v2i8.5675.

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The purpose of this study is to examine the effect of understanding taxation, the tax system, and tax sanctions on tax evasion among taxpayers registered at KPP Pratama Cikarang Selatan. The research data was obtained by distributing questionnaires using the random sampling method. This study uses a quantitative approach, using primary data through a questionnaire. The population in this study were taxpayers registered at KPP Pratama Cikarang Selatan. And obtained as many as 95 respondents for analysis. The results of this study indicate that the taxation system has a positive effect on tax ev
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Annathasia, Puji Erasashanti, Aulia Nurani Nuansa, and A.R. Hikmah. "Understanding of Tax Regulations, Tax Administration and Taxpayer Morale towards Tax Planning." International Journal of Current Science Research and Review 06, no. 02 (2023): 1056–67. https://doi.org/10.5281/zenodo.7619477.

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<strong>ABSTRACT: </strong>This study aims to analyze the effect of understanding tax regulations, tax administration, and taxpayer morale on the tax planning of MSME actors in the Cikarang area. This study used a quantitative method using a Likert measuring device and the data used were primary data obtained from questionnaires filled out by 100 MSME&rsquo;s respondent in the Cikarang area. The data analysis technique in this study was multiple regression using the SPSS version 26 application. The results of this study indicate that: Understanding of Tax Regulations and Tax Administration has
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Mazur, Mark J., and Alan H. Plumpley. "Understanding the Tax Gap." National Tax Journal 60, no. 3 (2007): 569–76. http://dx.doi.org/10.17310/ntj.2007.3.14.

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Fenochietto, Ricardo, and Carola Pessino. "Understanding Countries’ Tax Effort." IMF Working Papers 13, no. 244 (2013): 1. http://dx.doi.org/10.5089/9781484301272.001.

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Robinson, Leslie, and Joel Slemrod. "Understanding multidimensional tax systems." International Tax and Public Finance 19, no. 2 (2011): 237–67. http://dx.doi.org/10.1007/s10797-011-9183-y.

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Susyanti, Jeni, and Noor Shodiq Askandar. "Why Is Tax Knowledge and Tax Understanding Important?" JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen 16, no. 2 (2019): 187. http://dx.doi.org/10.31106/jema.v16i2.2711.

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Micro, small, and medium (MSMEs) business play a crucial role in the economy of Indonesia. Unfortunately, there is low-income tax receipt from MSME sectors. This study examined the effect of taxation knowledge and understanding toward tax compliance among MSMEs owners, exclusively culinary business owners. The quantitative method was used in analyzing the data collected. The sample size for the research was 50, with all MSME owners responded through the questionnaire distributed. This study concluded that there is a positive effect between taxation knowledge and level of understanding toward t
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Nada, Junitha Henuk, and Putu Sudana I. "Risk preference: Tax understanding, tax services, tax audits and tax sanctions on taxable entrepreneur compliance." World Journal of Advanced Research and Reviews 21, no. 2 (2024): 725–32. https://doi.org/10.5281/zenodo.14003585.

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Tax compliance is needed to maximize state revenue. Tax compliance can be interpreted as an ideal condition for taxpayers to fulfill tax regulations and report their income accurately and honestly. Basically, tax compliance is closely related to the extent to which taxpayers fulfill their tax obligations. This research focuses on analyzing the compliance of Taxable Entrepreneurs in fulfilling their Value Added Tax (VAT) obligations. This research was conducted at 8 (eight) Tax Service Offices in Bali Province. The sample in this study amounted to 100 Taxable Entrepreneurs using purposive propo
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Mansur, Fitrini, Eko Prasetyo, Aulia Beatrice Brilliant, and Riski Hernando. "The effect of tax training and tax understanding on tax compliance." Jurnal Paradigma Ekonomika 16, no. 4 (2021): 647–58. http://dx.doi.org/10.22437/jpe.v16i4.14301.

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This study aims to examine the effect of tax training on MSME taxpayer compliance in the city of Jambi. Then, this study also examines the effect of tax knowledge on the compliance of MSME taxpayers in Jambi City. This study uses a moderating variable of tax sanctions on the relationship between tax training and tax knowledge on taxpayer compliance. The population and sample in this study used compulsory taxation for MSMEs in Jambi City, with the data collected utilizing a questionnaire. The results of this study show that tax training affects SME taxpayer compliance and tax knowledge also aff
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Tsaregradskaya, Yu K. "Tax Compliance: Approaches to Understanding." Lex Russica, no. 12 (December 23, 2021): 66–73. http://dx.doi.org/10.17803/1729-5920.2021.181.12.066-073.

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The paper is aimed at researching tax compliance from various theoretical points of view. It was determined that at present tax compliance is considered most often in the context of a narrow and wide interpretation of this term. In the first case, we are talking about tax risk management, and in the second— complying with tax laws. In this regard, we can draw a conclusion about an economic and legal understanding of the institution under consideration. However, it should be borne in mind that tax compliance is aimed at implementing an effective tax policy both at the micro level and at the nat
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Dissertations / Theses on the topic "Understanding Tax"

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Williamson, Vanessa. "Paying Taxes: Understanding Americans’ Tax Attitudes." Thesis, Harvard University, 2015. http://nrs.harvard.edu/urn-3:HUL.InstRepos:17464404.

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This dissertation examines American attitudes about taxation. Surveys and interviews shed new light on how Americans think about four fundamental questions: Should one pay taxes, and if so, how much? Who pays their fair share of taxes in America, and who does not? Where should tax money go? How well do we decide how to spend tax money? In considering these four questions, my respondents talked about their feelings of fellowship with others in the political community; their doubts about the quality of their representation in government, and their beliefs about the extent to which work is fairly
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Yucedogru, Recep. "Understanding tax morale and tax compliance of owner-managers of small companies." Thesis, University of Nottingham, 2016. http://eprints.nottingham.ac.uk/33993/.

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Owner managers of small companies (OMSCs) present an important group for tax research, as they constitute a majority of taxpayers, although little is known about their tax compliance behaviour. Hence, the key purpose of this study is to understand how OMSCs’ tax compliance and tax morale, intrinsic motivation to pay taxes, are shaped through their social roles: as an individual and as a manager. Moreover, the study explores the influential factors on OMSCs’ tax morale such as religiosity. This study is particularly important for providing a detailed picture of the factors that are key to succe
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Martindale, Bobbie Cook. "Impact of Tax Complexity on Taxpayer Understanding." Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc332318/.

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The purpose of this study is to determine the effect tax complexity has on taxpayers' understanding of the tax law. The individual income tax system in the United States is based on self assessment by the taxpayer. A self assessing system requires a high level of voluntary compliance by the participants. Taxpayers who file returns on time and file correctly are considered to be in compliance with the tax law. A taxpayer who cannot understand the rules for tax reporting logically does not have the ability to comply with the law. A tax system predicated on the presumption that the average taxpay
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Hageman, Amy. "Understanding the Antecedents and Consequences of Sales and Use Tax Policy: Evidence from Three Studies." Doctoral diss., University of Central Florida, 2009. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/3955.

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This dissertation consists of three separate but interrelated studies examining the antecedents and consequences of sales and use tax (SUT) policy. The first study investigates whether elements of the SUT system influence elements of economic development, and tests whether SUT rates and/or bases influence state-aggregated levels of capital expenditures and employment within the manufacturing sector from 1983-2006. Results indicate that elements of the tax base (i.e., SUT exemptions) affect these indicators of economic development, but the same relationship was not seen for SUT rates. The secon
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Paparesta, Michael P. "Understanding the Impact of the Property Tax Appeal Process on Assessment Uniformity: Procedures, Structures, and Outcomes." FIU Digital Commons, 2015. http://digitalcommons.fiu.edu/etd/2252.

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Property taxes serve as a vital revenue source for local governments. The revenues derived from the property tax function as the primary funding source for a variety of critical local public service systems. Property tax appeal systems serve as quasi-administrative-judicial mechanisms intended to assure the public that property tax assessments are correct, fair, and equitable. Despite these important functions, there is a paucity of empirical research related to property tax appeal systems. This study contributes to property tax literature by identifying who participates in the property tax ap
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Hall, Jeffery. "Show Me the Money: Understanding FATCA- U.S. & CARICOM Relations." Thesis, University of Oregon, 2019. http://hdl.handle.net/1794/24566.

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This study explores the provisions of the United States Internal Revenue Services’ Foreign Account Tax Compliance Act (FATCA) and its demands to increase disclosure and transparency pertaining to the financial data of foreign account holders who are American citizens and corporations. This study specifically analyzes the cultural and economic impact of FATCA on Caribbean nations.
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Jones, Christopher Robert. "Understanding and Improving Use-Tax Compliance: A Theory of Planned Behavior Approach." [Tampa, Fla] : University of South Florida, 2009. http://purl.fcla.edu/usf/dc/et/SFE0003076.

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Pastellas, James P. "Capital gains tax and compensation payments : a clearer understanding of the confusion." Thesis, Queensland University of Technology, 1994. https://eprints.qut.edu.au/36402/1/36402_Pastellas_1994.pdf.

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The Capital Gains Tax legislation is an extensive and complex piece of legislation which has undergone significant change in an attempt to widen its scope and remove uncertainty. This paper will analyse the Capital Gains Tax provisions as they relate to compensation payments and look to specific case law both in the UK and Australia, to assist in interpretation. The view of the Commissioner of Taxation will also be analysed. A pragmatic approach to the problem will then be submitted. This paper will clearly demonstrate that there is a fundamental need for the Capital Gains Tax provisions
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Searle, Jeremy E. "Understanding the Economics of Transportation in Utah." BYU ScholarsArchive, 2010. https://scholarsarchive.byu.edu/etd/2431.

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Understanding the economic impacts of transportation projects in Utah is essential for decision makers, officials, and stakeholders as they determine the best course of action for the state. Economic impacts can guide decisions of future projects and help explain past economic fluctuations. This study develops a process that can be used to identify the economic impacts of transportation projects in Utah and quantify the relationship between transportation and these impacts. Accomplishing the objectives of this study are a product of: 1) performing a comprehensive literature review, 2) collecti
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Cooper, Maggie. "What drives the tax avoidance strategies adopted by US MNEs? : understanding the heterogeneity of approaches to corporate tax planning in US multinational enterprises." Thesis, University of Reading, 2018. http://centaur.reading.ac.uk/77929/.

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‘Beside the great issues of progress, sovereignty and economic justice that swirl around the MNE, taxation sounds like a matter for petty minds that warm to accountancy. That instinct is squarely wrong, because it turns out that arrangements for taxing corporate net incomes constitute the dominant factor in the division of spoils between source and host country’ Caves (1982). In recent years tax avoidance has come under scrutiny from the public, the media and the government. Tax planning is the way in which companies efficiently manage the payment of taxes using a variety of methods to reduce
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Books on the topic "Understanding Tax"

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National Education Association of the United States. Research Division, ed. Understanding the property tax. NEA Research, 1998.

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Eduardo M. R. A. Engel. Understanding tax evasion dynamics. National Bureau of Economic Research, 1999.

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United States. Internal Revenue Service. Understanding taxes. 8th ed. Dept. of the Treasury, Internal Revenue Service, 1985.

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Lovell, William. Understanding VAT. Pitman, 1990.

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Lovell, William. Understanding VAT. Pitman, 1991.

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Farrell, Colin. Understanding tax in Hong Kong. EFP International (HK) Ltd., 1998.

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Mahlum, Thomas J. Understanding 1031 tax-free exchanges. 2nd ed. Dearborn Real Estate Education, 2007.

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Rand, Clifford. Understanding the Income Tax Act. Carswell, 1989.

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Rand, Clifford L. Understanding the Income Tax Act. 2nd ed. Carswell, 1991.

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Mahlum, Thomas J. Understanding 1031 tax-free exchanges. 2nd ed. Dearborn Real Estate Education, 2007.

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Book chapters on the topic "Understanding Tax"

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Musell, R. Mark, and Ryan Yeung. "Tax Expenditures and Tax Expenditure Budgets." In Understanding Government Budgets. Routledge, 2019. http://dx.doi.org/10.4324/9781315474854-7.

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Wahlund, Richard. "Perception and Judgment of Marginal Tax Rates After a Tax Reduction." In Understanding Economic Behaviour. Springer Netherlands, 1989. http://dx.doi.org/10.1007/978-94-009-2470-3_10.

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van Raaij, W. Fred. "Tax Behavior: Compliance and Evasion." In Understanding Consumer Financial Behavior. Palgrave Macmillan US, 2016. http://dx.doi.org/10.1057/9781137544254_8.

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Krämer, Joachim. "Tax Framework for Investing by Asset Classes." In Understanding German Real Estate Markets. Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-23611-2_11.

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Ye, Fred Y. "A Synthetic Macro-Economic Model Integrating Interest, Exchange and Tax Rates." In Understanding Complex Systems. Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-5936-0_11.

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Morales, Alfonso. "Understanding and Interpreting Tax Compliance Strategies Among Street Vendors." In The Ethics of Tax Evasion. Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4614-1287-8_5.

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Ardillah, K., and M. Farhanah. "Tax rates reduction, tax understanding, and online tax services to MSME taxpayer compliance during Covid-19." In Urbanizing the Regional Sector to Strengthen Economy and Business to Recover from Recession. Routledge, 2022. http://dx.doi.org/10.1201/9781003303336-28.

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Zumaya, Martin, Rita Guerrero, Eduardo Islas, et al. "Identifying Tax Evasion in Mexico with Tools from Network Science and Machine Learning." In Understanding Complex Systems. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-81484-7_6.

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Robben, Henry S. J., Paul Webley, Henk Elffers, and Dick J. Hessing. "A Cross-National Comparison of Attitudes, Personality, Behaviour, and Social Comparison in Tax Evasion Experiments." In Understanding Economic Behaviour. Springer Netherlands, 1989. http://dx.doi.org/10.1007/978-94-009-2470-3_9.

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Rahman, Abdul, Yesi Hendriani Supartoyo, Rulinawati, Joni Dawud, and Ricky Adiputranto. "How is the Role of Tax Understanding on Tax Compliance of Local Public Official?" In Advances in Social Science, Education and Humanities Research. Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-38476-104-3_13.

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Conference papers on the topic "Understanding Tax"

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Tian, Maohong, Feiyang Zhao, Boya Huang, Yang Ming, Tinghao Zhang, and Hualin Li. "UUTD-SVM: A Framework for Understanding Unstructured Tax Documents Utilizing RPA and SVM Methodology." In 2024 6th International Conference on Natural Language Processing (ICNLP). IEEE, 2024. http://dx.doi.org/10.1109/icnlp60986.2024.10692771.

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Ondyak, James, Mahesh Subramaniyam, James Noland, David Comer, and Parag Shah. "Changing Perspectives on TAN Management in Refining." In CORROSION 2016. NACE International, 2016. https://doi.org/10.5006/c2016-07491.

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Abstract The use of phosphorus based inhibitors is a common strategy to control naphthenic acid corrosion. Some users have experienced phosphate fouling that has been attributed to use of these inhibitors. As a result, some have limited the amount of allowable phosphorus, potentially reducing flexibility to safely use high TAN (Total Acid Number) opportunity crudes. Improved understanding of the corrosion inhibitor chemistry helps to explain the mechanisms of fouling. This improved understanding has led to design of new inhibitors that control corrosion with reduced fouling. The improvement in
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Wang, Yi, Haifeng Huang, Tingting Dan, Yang Yang, and Guorong Wu. "Understanding the Spreading Mechanism of Tau Propagation in Alzheimers Disease Through a Multi-Layer Transport." In 2025 IEEE 22nd International Symposium on Biomedical Imaging (ISBI). IEEE, 2025. https://doi.org/10.1109/isbi60581.2025.10981127.

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Pikas, Joe. "Looking Back and Understanding a Case History of AC Corrosion." In CORROSION 2018. NACE International, 2018. https://doi.org/10.5006/c2018-10603.

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Abstract This is a case history of a large diameter pipeline with fusion bonded epoxy coating that experienced AC corrosion after being in operation within six (6) years while the existing 67-year-old large diameter pipeline with coal tar enamel coating experienced no AC corrosion. An AC study was completed after installation of the newer pipeline but showed no immediate threat. This paper presents a post mortem assessment after 17 years of what is required and the importance of not taking adequate data when AC load factors were not posing a threat condition. If it were not for the operator's
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Irawan, Benny, and Khoirunurrofik Khoirunurrofik. "Understanding Tax Morale of Micro, Small, and Medium Enterprises in Jabodetabek." In Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019). Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210531.058.

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Panjaitan, Herman, H. B. Tarmizi, Murni Daulay, and Rahmanta Ginting. "Effect of Good Governance, Tax Understanding, and Tax Sanctions on Taxpayers Compliance, Micro, Small and Medium Enterprises In Medan." In Proceedings of the 2019 International Conference on Organizational Innovation (ICOI 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/icoi-19.2019.116.

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Kumala, Ratih, and Renisya Ayu. "Effect of Tax Paying Awareness, Knowledge and Understanding of Taxation Regulations and Service Quality on the Willingness to Pay Tax Mandatory Individual." In 1st International Conference on Science and Technology in Administration and Management Information, ICSTIAMI 2019, 17-18 July 2019, Jakarta, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.17-7-2019.2302182.

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Fulop, Renata. "Understanding Transfer Pricing Dynamics: Evidence from Related Party Transactions in EU Public Companies." In 8th International Scientific Conference – EMAN 2024 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2024. https://doi.org/10.31410/eman.s.p.2024.21.

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This research explores the determinants influencing transfer pric­ing practices within the EU business landscape, driven by rising related party transactions leading to significant fiscal scandals involving companies like McDonald’s France, BlackRock, and Maersk Oil and Gas in 2022. After an investigation into its transfer pricing arrangements, the US fast-food com­pany agreed to pay €1.25 billion to the French tax authority. All these cas­es underscore the gravity of the issue. Data was manually collected from annual reports and databases like Thomsons Reuters and Bloomberg, fo­cusing on comp
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Anggraeni, Dian, Ika Pratiwi, and Tineke Erfina. "Evaluation of ‘Levels of Tax Understanding and Compliance in Batang Regency, Central Java, Indonesia." In Brawijaya International Conference on Economics, Business and Finance 2021 (BICEBF 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220128.011.

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Verina, Natalja, Jelena Titko, and Ilona Lejniece. "TAX GOVERNANCE AS A PART OF CORPORATE SOCIAL RESPONSIBILITY." In Business and Management 2018. VGTU Technika, 2018. http://dx.doi.org/10.3846/bm.2018.04.

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Nowadays, responsible business conduct and corporate social responsibility (CSR) prioritized at the governmental level. Even more and more companies now report on CSR. Financial transparency, in particular responsible tax governance considered to be as a part of CRS. Authorities propose to up-date CRS guidelines and involve guidance on responsible tax policies. The goal of the current research was to was get an insight into the understanding of CSR by Latvian business sector representatives with the particulat focus on tax management issues. Representatives of Latvian companies from dif-ferent
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Reports on the topic "Understanding Tax"

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Engel, Eduardo M. R. A., and James Hines. Understanding Tax Evasion Dynamics. National Bureau of Economic Research, 1999. http://dx.doi.org/10.3386/w6903.

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Altshuler, Rosanne, Alan Auerbach, Michael Cooper, and Matthew Knittel. Understanding U.S. Corporate Tax Losses. National Bureau of Economic Research, 2008. http://dx.doi.org/10.3386/w14405.

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Kuhn, Katharina. The International Tax Regime Complex: Understanding Change in Global Tax Governance. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.105.

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Following a landmark vote in the UN General Assembly in December 2023, negotiations are taking place that will lead to a new framework convention on tax. While the UN is not new to international tax cooperation, ambitions for the convention extend beyond the remit of its current expert committee into policy areas where the OECD – in particular – already has a body of work. This creates risks of duplication, competition and incoherence that will depend on how the convention develops, how other organisations react, and how states engage with them. In this paper we draw three main insights from i
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Kuhn, Katharina, Frederik Heitmüller, Martin Hearson, and Tovony Randriamanalina. The International Tax Regime Complex: Understanding Change in Global Tax Governance. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.034.

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Following a landmark vote in the UN General Assembly in December 2023, negotiations are under way to establish a UN Framework Convention on tax. While the UN already plays a role in international tax cooperation, this convention’s scope extends beyond its existing mandate and into policy areas where the OECD has historically held sway. This introduces potential risks, including duplication of effort and competition between institutions, and incoherence in international tax policy. However, it is not certain that these risks will materialise. The ultimate outcome will depend on interactions bet
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Stantcheva, Stefanie. Understanding Tax Policy: How Do People Reason? National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w27699.

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Masuku, Phindile T., Ziyanda Dlamini, and Fabrizio Santoro. Understanding Corporate Income Tax Payment Compliance in Eswatini. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.041.

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Corporate income tax (CIT) compliance is a critical aspect of a fair and robust tax system. However, while much research focuses on whether firms file tax returns, far less is known about whether they actually pay what they owe. This study addresses that gap by examining payment compliance for CIT in Eswatini – specifically, the extent to which firms remit full payments and do so on time, and the factors that influence this behaviour. Using detailed administrative data and interviews with tax officials, we uncover key compliance patterns and propose actionable policy responses.
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Sarin, Natasha, and Lawrence Summers. Understanding the Revenue Potential of Tax Compliance Investment. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w27571.

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Lyon, Andrew. Understanding Investment Incentives Under Parallel Tax Systems: An Application to the Alternative Minimum Tax. National Bureau of Economic Research, 1989. http://dx.doi.org/10.3386/w2912.

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Masuku, Phindile T., Ziyanda Dlamini, and Fabrizio Santoro. Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.040.

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Corporate income tax (CIT) compliance is a critical aspect of maintaining a fair and robust tax system. It ensures that businesses fulfil their legal tax obligations and contribute their fair share to public finances. However, achieving high compliance rates is often challenging due to various factors including, among others, the complexity of the tax system, economic factors (income levels, audit probabilities, liquidity constraints, tax benefits etc.) and businesses’ perceptions about the tax system and government. The Eswatini Revenue Service (ERS) database was used to access returns and pa
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Bennett, Fran, Jonathan Shaw, and Mike Brewer. Understanding the compliance costs of benefits and tax credits. Institute for Fiscal Studies, 2009. http://dx.doi.org/10.1920/re.ifs.2009.0070.

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