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Letteratura scientifica selezionata sul tema "Tax compliance cost"

Autore: Grafiati

Pubblicato: 4 giugno 2021

Ultima modifica: 2 febbraio 2022

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Articoli di riviste sul tema "Tax compliance cost"

Eichfelder, Sebastian, e François Vaillancourt. "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures". Revista Hacienda Pública Española 210, n. 3 (2014): 111–48. http://dx.doi.org/10.7866/hpe-rpe.14.3.5.

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Eichfelder, Sebastian, e Frank Hechtner. "Tax Compliance Costs". Public Finance Review 46, n. 5 (27 febbraio 2017): 764–92. http://dx.doi.org/10.1177/1091142117691603.

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

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반태현 e Sin-Geun Song. "A Relationship between Tax Compliance Cost, Tax Avoidance, and Tax Fairness". Korea International Accounting Review ll, n. 54 (aprile 2014): 241–59. http://dx.doi.org/10.21073/kiar.2014..54.013.

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Palupi, Clara, e Darwanto Darwanto. "Transaction Cost on The Implementation of E-Invoices in Micro and Small Enterprises". Signifikan: Jurnal Ilmu Ekonomi 6, n. 1 (15 febbraio 2017): 139–58. http://dx.doi.org/10.15408/sjie.v6i1.4866.

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

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Slemrod, Joel B., e Marsha Blumenthal. "The Income Tax Compliance Cost of Big Business". Public Finance Quarterly 24, n. 4 (ottobre 1996): 411–38. http://dx.doi.org/10.1177/109114219602400401.

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Das-Gupta, Arindam. "Income Tax Compliance Cost of Corporations in India, 2000–01". Vikalpa: The Journal for Decision Makers 31, n. 4 (ottobre 2006): 9–30. http://dx.doi.org/10.1177/0256090920060402.

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

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Slemrod, Joel. "Did the Tax Reform Act of 1986 Simplify Tax Matters?" Journal of Economic Perspectives 6, n. 1 (1 febbraio 1992): 45–57. http://dx.doi.org/10.1257/jep.6.1.45.

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

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Tee, Leap Sing, e Zainol Bidin. "SALES TAX COMPLIANCE AND ITS DETERMINANTS IN MALAYSIA". Advanced International Journal of Banking, Accounting and Finance 5, n. 2 (1 dicembre 2020): 01–20. http://dx.doi.org/10.35631/aijbaf.25001.

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

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반태현. "A Study on the Influence of Tax Complexity on Tax Compliance Cost". Korea International Accounting Review ll, n. 53 (febbraio 2014): 308–26. http://dx.doi.org/10.21073/kiar.2014..53.016.

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Syafriel, Mohammad. "THE ATTRIBUTES OF PERSONAL TAXPAYER’S COMPLIANCE IN INDONESIA". ACCOUNTABILITY 7, n. 02 (31 dicembre 2018): 48. http://dx.doi.org/10.32400/ja.24761.7.02.2018.48-63.

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

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Più fonti

Tesi sul tema "Tax compliance cost"

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) para o gerenciamento de riscos, identificou-se os seus componentes. O gerenciamento de riscos tributários foi analisado, buscou-se identificar e avaliar os riscos e os fatores que os desencadeiam, descrever as atividades de controle e as respostas aos riscos implantadas que causam impacto nos custos de conformidade tributária. Avaliou-se as metodologias de natureza quantitativa e qualitativa de mensuração de riscos, e foram encontrados pontos fracos e fortes em ambas as metodologias. Observou-se que a percepção da empresa sobre os riscos tributários não possui completa aderência com a avaliação quantitativa. Os recursos humanos foram identificados como o fator de risco mais relevante dentro do ambiente da empresa investigada. Verificou-se também que ao estabelecer as atividades de controle e resposta aos riscos tributários, incorre-se em uma elevação nos custos de conformidade tributária, mas este impacto é mitigado pela redução à exposição dos riscos tributários.
In this research were analyzed the tax risks for São Paulo tax compliance related to the ICMS. To get data in depth in order to achieve the objective of the present research, it was used a case study of an industry that has implemented a management of tax risks, which didnt exist until then. Through interviews and observations implemented in the environment of the company, it was possible to outline the processes and procedures related to ICMS of São Paulo, and being helped by the methodology suggested by the Committee of Sponsoring Organization of the Treadway Commission (COSO) for the management of risks, its components were identified. The management of tax risks was analyzed, it was tried to identify and to assess the risks and factors that trigger them, describe the implemented activities of control and the responses to the tax risks that impact on the tax compliance costs. The quantitative and qualitative methodologies of risk measurement were evaluated, and were found strengths and weaknesses in both methodologies. It was observed that the perception of the company on the tax risks has no complete adherence with the quantitative evaluation. The human resources were identified as being the most relevant risk factor within the environment of the investigated company. It was also found that while establishing the control activities and response to the tax risks, it incurs an increase in the tax compliance costs, but this impact is mitigated by the reduction to the exposure of tax risks.

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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 adjustments to the current Proposal including the expansion of exemptions and the adoption of an implementation framework that takes inspiration from the Value Added Tax System that is already implemented across Member States. (author's abstract)
Series: WU International Taxation Research Paper Series

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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 documents and semistructured interviews conducted with 6 finance executives representing 2 multinational entities in the midwest and southwest regions of the United States who have implemented successful strategies to manage transfer pricing risks. Data were analyzed using Yin's multiple-step thematic analysis process. Following the thematic data analysis 5 themes emerged, including commitment to tax compliance, tax minimization, advance pricing agreement (APA), comparable uncontrolled price method (CUP), and cost plus method (CPM). MNE leaders favor commitment to tax compliance as an effective strategy as penalties for non-compliance increases risks to business functionality. The findings of this study may help business leaders to follow compliance procedures and adopt risk mitigation strategies, while also informing regulators to update tax regulations to reflect current economic realities. The findings of this study could result in positive social change through an enhanced governmental revenue that stimulates economic growth, improves productivity, and promotes technological innovations.

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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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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 que, as barreiras tarifárias e não tarifárias influenciam diretamente na expansão das exportações do setor frigorífico brasileiro. No presente trabalho serão abordados os custos de transação, demonstrando como eles impactam as exportações, o potencial do setor e a sua competitividade no mercado internacional. A metodologia de pesquisa empregada no presente trabalho é a quantitativa e exploratória, nas quais se buscou a revisão da literatura sobre o tema em livros, artigos e sites especializados, assim como foram realizadas entrevistas com empresas exportadoras do setor de carne bovina para verificar as barreiras que enfrentam nas exportações e como do ponto de vista deles, isso pode ser minimizado. Os resultados obtidos demonstraram que o sistema brasileiro é complexo, a carga tributária é alta e que há um alto custo de transação para as empresas realizarem as exportações, o que lhes diminui a competitividade frente a empresas de outros países.
In recent years there has been a growing increase in exports of the Brazilian beef sector, with projections that this number will increase until 2020. It happens that, tariff and non-tariff barriers directly influence the expansion of exports of the Brazilian refrigeration sector. In this paper, the costs of compliance will be addressed, showing how they impact exports, the potential of the sector and their competitiveness in the international market. The research methodology employed in this study is quantitative and exploratory, in which a review of the literature on the subject was sought in specialized books, articles and websites, as well as interviews with beef exporting companies to verify the barriers that they face in exports and how from their point of view, this can be minimized. The results showed that the Brazilian system is complex, the tax burden is high and there is a high cost of compliance for the companies to carry out the exports, which diminishes their competitiveness against companies from other countries.

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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 of existing literature and the experiences of the researcher in respect of the Ethiopian tax system. Specifically, the study uses surveys of taxpayers and tax practitioners, experimental design, interviews with tax officials and documentary analysis. The study statistically analyses the data elicited from the surveys and experimental design. It also analyses the results of in-depth interviews with tax officials and examination of documents held by tax authorities and other institutions. The results of this combined research methodology reveal that VAT operating costs in Ethiopia in the fiscal year 2005/06 appear to be relatively low. However, this low level of operating costs may not imply that the VAT system in Ethiopia is simple. In particular, in the case of administrative costs it is argued that it may indicate that the tax authorities are under-resourced which in turn may have affected their ability to accomplish the responsibilities entrusted to them. In respect of compliance costs, although the total costs seem to be low, it is contended that their regressiveness is likely to impact on the equity of the tax system as a whole. Further, the results show that VAT compliance costs and intentional VAT reporting compliance decisions are inversely correlated; but this correlation is statistically weak. The results also identify several concerns in the design and administration of the tax that have bearing on the operating costs and the operation of the tax. Specifically, the existence of the relatively high registration threshold, the high frequency of VAT reporting, the use of the invoice method of accounting (the latter two pertain mainly to small businesses) and weak administration are noted. iv The thesis suggests a series of measures which could be taken by the government and by the tax authorities in particular, to address the various problems identified in the study. These measures include strengthening the administration; allowing small businesses to adopt the cash basis of accounting and report less frequently; and reducing the registration threshold. The use of tax education is also emphasised as a strategy to improve compliance.

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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 hypotheses that emerge from a review of the literature and the experience of the researcher. It combines a technical analysis of the relevant Australian and UK legislative provisions (including an analysis of the policy and other background data that underpins those provisions) with empirical research on the views and experience of practitioners who are responsible for the operation of the legislation in the two countries. The results obtained from this combined methodology indicate that the operating costs of taxing capital gains in Australia and the UK are directly affected by the design of the legislative provisions. Moreover, the study outcomes indicate that operating costs in both countries are high (on a number of comparative measures), have not reduced over time, and are both horizontally and vertically inequitable. The research indicates that the primary factors that cause the high operating costs include the complexity of the legislation and the frequency of legislative change, together with record-keeping and valuation requirements. The thesis identifies specific legislative changes that would address operational cost concerns. These include the phasing out of the 'grandfathering' exemption together with the introduction of an annual exempt amount, and the rationalisation of business concessions in Australia; and the abolition of taper relief and its possible replacement with a 50% exclusion in the UK. More importantly, it seeks a more principled approach to the taxation of capital gains in both countries, and emphasises that legislative change can and should only be enacted with a full and clear understanding of the operating cost implications of that change.

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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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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 proportionality and is not available to reach its goals. Therefore, the hypothesis of this Master Thesis was formulated that CCCTB is an appropriate way to reach company tax harmonization in the EU and abolish obstacles which arise because of 27 different taxation systems in EU. After comprehensive analysis of major company taxation obstacles in the first chapter, these main barriers were identified: double taxation, additional compliance cost, over-taxation which arise in cross-border activities. The main measures such as Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive and Arbitration Convention designed to cope with these barriers were discussed and the main challenges needed to solve by CCCTB were formulated. Proposed Directive and main elements of CCCTB were investigated in the second chapter. As there is a disagreement between Member States regarding to... [to full text]
Europos Komisija 2011 m. kovo 16 d. pateikė pasiūlymą harmonizuoti pelno mokesčio bazės apskaičiavimą. Pasiūlyta Bendra konsoliduota pelno mokesčio bazė (BKPMB) reiškia, kad būtų taikomas „vieno langelio” principas pildant vieną deklaraciją ir įmonės galėtų konsoliduoti visą pelną ir nuostolius pagal bendras taisykles. Valstybės išlaikytų nepriklausomą teisę nustatyti apmokestinimo tarifus. Tačiau dauguma ES valstybių yra prieš šios sistemos įvedimą, jos savo prieštaravimus grindžia tuo, kad BKPMB pažeidžia subsidiarumo ir proporcingumo principus bei nėra pajėgi pasiekti savo tikslų. Dėl to buvo šiame darbe buvo iškelta hipotezė: BKPMB yra tinkamas būdas siekti įmonių apmokestinimo harmonizavimo ir panaikinti kliūtis, kurios kyla taikant 27 skirtingas apmokestinimo sistemas ES. Atlikus išsamią analizę pirmojoje dalyje šios pagrindinės kliūtys buvo nustatytos: dvigubas apmokestinimas, didelės mokestinių reikalavimų laikymosi sąnaudos bei tarpvalstybinės nuostolių užskaitos apribojimas. Taip pat buvo nagrinėjami pagrindiniai dokumentai: Direktyva dėl bendrosios mokesčių sistemos, taikomos įvairių valstybių narių patronuojančioms ir dukterinėms bendrovėms; Direktyva dėl bendros mokesčių sistemos, taikomos įvairių valstybių narių įmonių jungimui, skaidymui, turto perleidimui ir keitimuisi akcijomis; Direktyva dėl bendros apmokestinimo sistemos, taikomos palūkanų ir autorinių atlyginimų mokėjimams tarp skirtingų valstybių narių asocijuotų bendrovių; Konvencija dėl dvigubo... [toliau žr. visą tekstą]

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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 complexity for small businesses. This study reviews small business tax regimes and concessions currently implemented (or proposed) in different countries to relieve the compliance burden for smaller businesses. Australia, South Africa, the United Kingdom and the United States have either implemented a separate tax regime, or offers tax concessions to smaller business taxpayers. New Zealand on the other hand, presents minor ad hoc tax concessions for small business taxpayers, but since 2009, there have been proposals to change this system. This study evaluates and compares all the implemented (or proposed) regimes and concessions of the selected countries. Following from the case studies, interviews are conducted with tax professionals that have worked closely with smaller businesses, in order to shed light on the possibility of implementing a similar regime in New Zealand. The findings show that a small business tax regime has many avenues to consider, however, there is general consensus that suggests small business taxation should be kept as simple as possible. This thesis puts forward a baseline for further discussion and development of a small business regime to reduce compliance costs for smaller businesses.

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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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Più fonti

Libri sul tema "Tax compliance cost"

Tauchen, Helen. Tax compliance: An investigation using individual TCMP data. Cambridge, MA: National Bureau of Economic Research, 1989.

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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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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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Canada, Canada Industry. Measuring the compliance cost of tax expenditures: The case of research and development incentives. Ottawa: Industry Canada, 1996.

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Gunz, Sally. Measuring the compliance cost of tax expenditures: The case of research and development incentives. Ottawa: Industry Canada, 1996.

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Gunz, Sally. Measuring the compliance cost of tax expenditures: The case of research and development incentives. Ottawa, Ont: Industry Canada, 1996.

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Office, United States Government Accountability. Capital gains tax gap: Requiring brokers to report securities cost basis would improve compliance if related challenges are addressed : report to the Committee on Finance, U.S. Senate. Washington, D.C: GAO, 2006.

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Office, General Accounting. Tax administration: Information on IRS' international tax compliance activities : fact sheet for the Chairman, Committee on Finance, U.S. Senate. Washington, D.C: The Office, 1994.

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Auditor, Vermont Office of the State. Payoffs and layoffs: The high cost of business subsidies : a compliance audit of the Vermont Economic Advancement Tax Incentives Program administered by the Vermont Economic Progress Council and the Vermont Tax Department. Montpelier, Vt: Office of the State Auditor?, 2004.

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Gunz, Sally. Measuring the compliance cost of tax expenditures : the case of research and development incentives =: La mesure du coût d'observation lié aux dépenses fiscales : les stimulants à la recherche-développement. Ottawa, Ont: Industry Canada = Industrie Canada, 1996.

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Capitoli di libri sul tema "Tax compliance cost"

Erard, Brian, e 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, a cura di Allan Maslove, 137–70. Toronto: University of Toronto Press, 1993. http://dx.doi.org/10.3138/9781487575519-006.

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Nandi, Biplob Kumar, Md Humayun Kabir e Nandini Roy. "Automation of VAT System". In Global Challenges and Strategic Disruptors in Asian Businesses and Economies, 224–46. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4787-8.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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Saxena, Deepak. "Big Data for Digital Transformation of Public Services". In Disruptive Technology and Digital Transformation for Business and Government, 250–66. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-8583-2.ch013.

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Big data is presently considered integral to the management and strategies for digital enterprise transformation. Beyond being ‘a lot of data', big data can be characterized in terms of seven Vs: volume, velocity, variety, variability, veracity, visualization, and value. Already being applied in private businesses, big data has immense potential for the digital transformation of public services in advancing the e-governance agenda. This chapter explores the nature of big data in public service and discusses its application in areas such as tax administration, transportation, energy, public health, and disaster management. Challenges and concerns are noted in terms of data quality, infrastructure cost, availability of suitable human resources, privacy, and security. Possible solutions such as shared services, cloud computing, open source software, open data framework, and regulatory compliance are noted. The chapter ends by noting future research directions to realize the full potential of Big data application in digital transformation of public services.

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Slemrod, Joel. "5. Complexity, Compliance Costs, and Tax Evasion". In Taxpayer Compliance, Volume 2, a cura di Jeffrey A. Roth e 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 e 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. "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, e 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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Atti di convegni sul tema "Tax compliance cost"

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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Sapiei, Noor Sharoja, e 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, e 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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Huhn, Sebastian, Stephan Eggersgluss e 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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Lima, Edson Sampaio de, Napole�o Verardi Galegale, Carlos Hideo Arima e 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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McElligott, John A., Joe Delanty e 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 extraordinary costs and throughput impacts, the perceived certainties of cold connections were often sufficient to justify their regular use. The recent Kyoto Protocol on Climate Change has resulted in new commitments by the world’s governments to reduce greenhouse gas emissions. For the North American gas industry, these initiatives could result in voluntary compliance objectives, incentive based programs or legislated reforms — any of which will have significant impacts on current practices. TransCanada PipeLines Limited (TransCanada) has successfully managed the risk/reward conundrum and completed more than 700 large diameter (NPS 12 to NPS 30) horizontal high pressure hot taps without incident since 1960. TCPL’s research and development work has enabled it to refine its procedures to the point where it can now complete branch welding and hot tapping work with minimal effects on throughput, negligible emissions and no system integrity impacts. For TransCanada, the direct advantages of a hot tap over a cold connection have resulted in the avoidance of gross revenue losses of $1 million or more per hot tap, no environmental emissions, seamless service and no impacts whatsoever to shippers. TransCanada PipeLines Services Ltd. (TPSL) has further streamlined the supporting field procedures and now provides a complete turn key service to industry.

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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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Kappanna, Hemanth K., Marc C. Besch, Arvind Thiruvengadam, Pragalath Thiruvengadam, Peter Bonsack, Daniel K. Carder, Mridul Gautam et al. "Evaluation of Drayage Truck Chassis Dynamometer Test Cycles and Emissions Measurement". In ASME 2012 Internal Combustion Engine Division Fall Technical Conference. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/icef2012-92106.

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In 2006, the ports of Long Beach and Los Angeles adopted the final San Pedro Bay Ports Clean Air Action Plan (CAAP), initiating a broad range of programs intended to improve the air quality of the port and rail yard communities in the South Coast Air Basin. As a result, the Technology Advancement Program (TAP) was formed to identify, evaluate, verify and accelerate the commercial availability of new emissions reduction technologies for emissions sources associated with port operations, [1]. Container drayage truck fleets, an essential part of the port operations, were identified as the second largest source of NOx and the fourth largest source of diesel PM emissions in the ports’ respective 2010 emissions inventories [2, 3]. In response, TAP began to characterize drayage truck operations in order to provide drayage truck equipment manufacturers with a more complete understanding of typical drayage duty cycles, which is necessary to develop emissions reduction technologies targeted at the drayage market. As part of the broader TAP program, the Ports jointly commissioned TIAX LLC to develop a series of drayage truck chassis dynamometer test-cycles. These cycles were based on the cargo transport distance, using vehicle operational data collected on a second-by-second basis from numerous Class 8 truck trips over a period of two weeks, while performing various modes of typical drayage-related activities. Distinct modes of operation were identified; these modes include creep, low-speed transient, high-speed transient and high-speed cruise. After the modes were identified, they were assembled in order to represent typical drayage operation, namely, near-dock operation, local operation and regional operation, based on cargo transport distances [4]. The drayage duty-cycles, thus developed, were evaluated on a chassis dynamometer at West Virginia University (WVU) using a class 8 tractor powered by a Mack MP8-445C, 13 liter 445 hp, and Model Year (MY) 2011 engine. The test vehicle is equipped with a state-of-the-art emissions control system meeting 2010 emissions regulations for on-road applications. Although drayage trucks in the San Pedro Bay Ports do not have to comply with the 2010 heavy-duty emissions standards until 2023, more than 1,000 trucks already meet that standard and are equipped with diesel particulate filter (DPF) and selective catalytic reduction (SCR) technology as used in the test vehicle. An overview of the cycle evaluation work, along with comparative results of emissions between integrated drayage operations, wherein drayage cycles are run as a series of shorter tests called drayage activities, and single continuous drayage operation cycles will be presented herein. Results show that emissions from integrated drayage operations are significantly higher than those measured over single continuous drayage operation, approximately 14% to 28% for distance-specific NOx emissions. Furthermore, a similar trend was also observed in PM emissions, but was difficult to draw a definite conclusion since PM emissions were highly variable and near detection limits in the presence of DPF. Therefore, unrepresentative grouping of cycle activity could lead to over-estimation of emissions inventory for a fleet of drayage vehicles powered by 2010 compliant on-road engines.

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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 e 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 was taken to deploy this technology, from procurement to installation, in a detailed process. It started with acquiring reservoir data and setting up matching specifications for the required equipment in order to issue a competitive tender. Following technical evaluation of tender submissions, the most suitable technology was selected for the field trial. The completion design was then customized to accommodate the new technology without jeopardizing well integrity. Fit-for-purpose well barriers were incorporated in the completion design because conventional barriers were not applicable. Detailed running procedures were produced from dedicated workshops and risk assessment reviews. Project execution was closely monitored and firmly controlled. The company has accomplished the first successful offshore deployment of the shuttle ESP system in the MENA region. The system was deployed using tailored procedures for installation and comprehensive testing while ensuring compliance with well barrier requirements. Following successful deployment, the ESP performance was positively tested. Part of the project validation requirement was a rigless retrieval and redeployment the ESP system. The ESP retrieval process was challenging due to unexpected tar or asphaltene material encountered above the ESP. However, contingency retrieval procedures were promptly amended with detailed steps to overcome this challenge, which led to successful retrieval and redeployment of the ESP without NPT. This success is paving the way for a major change in the company's field development strategies by considering rigless, replaceable ESP systems instead of the conventional ESPs. This paper sheds the light on a new advancement in completion technology that has a strong potential to prevail for ESP-lifted wells in the future. The focus of the paper is on the design and execution parts, as well as installation and post-completion operations while maintaining sufficient well barriers―the challenging aspect that appears to be slowing down the wider use of this technology as a replacement of conventional ESP completions.

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Rapporti di organizzazioni sul tema "Tax compliance cost"

Pitt, Mark, e Joel Slemrod. The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns. Cambridge, MA: National Bureau of Economic Research, marzo 1988. http://dx.doi.org/10.3386/w2526.

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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), dicembre 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. It is also argued that tax amnesties might incentivise non-compliance – taxpayers may engage in non-compliance in the hope of benefiting from an amnesty. This paper examines the administration of tax amnesties in various jurisdictions around the world, including the United States, Australia, Canada, Kenya and South Africa. The paper makes a cost-benefit analysis of these and other tax amnesties – and from this analysis develops a model tax amnesty, whose features maximise the benefits of a tax amnesty while minimising the potential costs. The model tax amnesty: (1) is permanent, (2) is available only to taxpayers who make a voluntary disclosure, (3) relieves taxpayers of penalties, interest and the risk of prosecution, but treats intentional and unintentional non-compliance differently, (4) has clear reporting requirements for taxpayers, and (5) is communicated clearly to attract non-compliant taxpayers without appearing unfair to the compliant ones. The paper then focuses on the Ugandan tax amnesty introduced in July 2019 – a Voluntary Disclosure Programme (VDP). As at 7 November 2020, this initiative had raised USh16.8 billion (US$6.2 million) against a projection of USh45 billion (US$16.6 million). The paper examines the legal regime and administration of this VDP, scoring it against the model tax amnesty. It notes that, while the Ugandan VDP partially matches up to the model tax amnesty, because it is permanent, restricted to taxpayers who make voluntary disclosure and relieves penalties and interest only, it still falls short due to a number of limitations. These include: (1) communication of the administration of the VDP through a public notice, instead of a practice note that is binding on the tax authority; (2) uncertainty regarding situations where a VDP application is made while the tax authority has been doing a secret investigation into the taxpayer’s affairs; (3) the absence of differentiated treatment between taxpayers involved in intentional non-compliance, and those whose non-compliance may be unintentional; (4) lack of clarity on how the VDP protects the taxpayer when non-compliance involves the breach of other non-tax statutes, such as those governing financial regulation; (5)absence of clear timelines in the administration of the VDP, which creates uncertainty;(6)failure to cater for voluntary disclosures with minor errors; (7) lack of clarity on VDP applications that result in a refund position for the applicant; and (8) lack of clarity on how often a VDP application can be made. The paper offers recommendations on how the Ugandan VDP can be aligned to match the model tax amnesty, in order to gain the most from this compliance tool.

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Bennett, Fran, Jonathan Shaw e Mike Brewer. Understanding the compliance costs of benefits and tax credits. Institute for Fiscal Studies, luglio 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, ottobre 2017. http://dx.doi.org/10.3386/w23903.

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