Zaloguj się

Gotowe bibliografie tematyczne / Tax compliance costs / Artykuły w czasopismach

Kliknij ten link, aby zobaczyć inne rodzaje publikacji na ten temat: Tax compliance costs.

Artykuły w czasopismach na temat „Tax compliance costs”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 29 stycznia 2023

Utwórz poprawne odniesienie w stylach APA, MLA, Chicago, Harvard i wielu innych

Wybierz rodzaj źródła:

Sprawdź 50 najlepszych artykułów w czasopismach naukowych na temat „Tax compliance costs”.

Przycisk „Dodaj do bibliografii” jest dostępny obok każdej pracy w bibliografii. Użyj go – a my automatycznie utworzymy odniesienie bibliograficzne do wybranej pracy w stylu cytowania, którego potrzebujesz: APA, MLA, Harvard, Chicago, Vancouver itp.

Możesz również pobrać pełny tekst publikacji naukowej w formacie „.pdf” i przeczytać adnotację do pracy online, jeśli odpowiednie parametry są dostępne w metadanych.

Przeglądaj artykuły w czasopismach z różnych dziedzin i twórz odpowiednie bibliografie.

1

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

Pełny tekst źródła

Streszczenie:

As documented by empirical research, tax compliance costs are a considerable burden for households and businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. Investigating both aspects, we do not find significant evidence for a nonresponse bias. By contrast, our results indicate that framing effects regarding the temporal dimension of cost measurement (temporal framing effects) might alter cost estimates by about 39 percent downward (65 percent upward) on average and by up to 53 percent downward (respectively, 112 percent upward) for smal

Style APA, Harvard, Vancouver, ISO itp.

2

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

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

3

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

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

4

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

Pełny tekst źródła

Streszczenie:

Being tax compliant generates costs and these costs affect small business tax compliance behaviour and contribution. This study uses multiple regression analyses to investigate the key drivers of small business’s internal tax compliance costs (hours spent internally on tax compliance activities). This will assist Revenue Services in understanding what factors (determinants) could increase a small business’s internal tax compliance costs and might assist in managing tax compliance behaviour and contribution. The results expose the significant determinants per tax type, enabling a comparison to

Style APA, Harvard, Vancouver, ISO itp.

5

Musimenta, Doreen. "Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda." Cogent Business & Management 7, no. 1 (January 1, 2020): 1812220. http://dx.doi.org/10.1080/23311975.2020.1812220.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

6

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

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

7

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

Pełny tekst źródła

Streszczenie:

Research in the area of tax compliance costs has started in 20th centaury and is advanced in a number of countries. It resulted from belief that costly tax compliance is a waste of economic resources and increases tax burden of the enterprises without additional benefits to state budgets. As research shows, tax compliance costs are high, especially for small enterprises which may create barrier to their growth and as a consequence slow down economic growth of countries.The article outlines research in the area of tax compliance costs incurred by enterprises. It allows the reader to get acquain

Style APA, Harvard, Vancouver, ISO itp.

8

Alm, James. "Compliance Costs and the Tax Avoidance-Tax Evasion Decision." Public Finance Quarterly 16, no. 1 (January 1988): 31–66. http://dx.doi.org/10.1177/109114218801600102.

Pełny tekst źródła

Streszczenie:

The analysis of the individual's choice of illegal tax evasion has typically ignored an alternative, legal method by which taxes can be reduced: tax avoidance. This article analyzes the joint individual choice of evasion and avoidance; it also examines optimal government policy in such a world. Its principal conclusion is that the existence of another channel for tax reduction alters many of the conclusions of the simpler evasion literature. Specifically, government policies that reduce evasion may not increase the tax base because avoidance may increase instead, and tax rate reductions may be

Style APA, Harvard, Vancouver, ISO itp.

9

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

Pełny tekst źródła

Streszczenie:

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).

Style APA, Harvard, Vancouver, ISO itp.

10

Musimenta, Doreen, Sylvia Naigaga, Juma Bananuka, and Mariam Ssemakula Najjuma. "Tax compliance of financial services firms: a developing economy perspective." Journal of Money Laundering Control 22, no. 1 (January 7, 2019): 14–31. http://dx.doi.org/10.1108/jmlc-01-2018-0007.

Pełny tekst źródła

Streszczenie:

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

Style APA, Harvard, Vancouver, ISO itp.

11

Budiman, Nita Andriyani, Firda Novi Antika, and Sri Mulyani. "Determinan Kepatuhan Wajib Pajak UMKM Di Kabupaten Kudus." Jurnal Kajian Akuntansi dan Auditing 16, no. 1 (April 29, 2021): 15–28. http://dx.doi.org/10.37301/jkaa.v16i1.32.

Pełny tekst źródła

Streszczenie:

The purpose of this study was to determine the effect of tax officer service quality, tax sanctions, tax compliance costs, tax socialization, and financial conditions on taxpayer compliance at MSMEs in Kudus Regency. The population used in this study were the owners of MSME in Kudus Regency, amounting to 14,941 MSMEs. The sampling method used purposive sampling to obtain 185 respondents. The statistical method used is the Structural Equation Model with processing assistance using Amos 24. The result of the study show that tax officer service quality, tax sanctions, and tax sosialization have a

Style APA, Harvard, Vancouver, ISO itp.

12

Lipatov, Vilen. "Compatibility in tax reporting." European Journal of Management Issues 25, no. 2 (June 25, 2017): 92–102. http://dx.doi.org/10.15421/191713.

Pełny tekst źródła

Streszczenie:

Purpose – to describe a compliance-monitoring equilibrium in presence of compatibility costs in a setting when managers and other parties have different attitude towards compliance. Design/Method/Approach. Classical game theory – Nash equilibrium. Findings. If compatibility costs are small, there exist a unique stable Nash equilibrium of the game between the tax authority and a population of heterogeneous firms. In this equilibrium, the relation between compatibility costs and compliance is non-monotonic and depends on the curvature of auditing function. However, compatibility cost

Style APA, Harvard, Vancouver, ISO itp.

13

Pavel, Jan, and Leoš Vítek. "Compliance Costs of the Czech Tax System." Politická ekonomie 63, no. 3 (June 1, 2015): 317–30. http://dx.doi.org/10.18267/j.polek.1005.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

14

Eichfelder, Sebastian, and Michael Schorn. "Tax Compliance Costs: A Business-Administration Perspective." FinanzArchiv 68, no. 2 (2012): 191. http://dx.doi.org/10.1628/001522112x639981.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

15

Blaufus, Kay, Sebastian Eichfelder, and Jochen Hundsdoerfer. "Income Tax Compliance Costs of Working Individuals." Public Finance Review 42, no. 6 (May 30, 2013): 800–829. http://dx.doi.org/10.1177/1091142113488162.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

16

Fanea-Ivanovici, Mina, Radu-Cristian Muşetescu, Marius-Cristian Pană, and Cristina Voicu. "Fighting Corruption and Enhancing Tax Compliance through Digitization: Achieving Sustainable Development in Romania." Sustainability 11, no. 5 (March 11, 2019): 1480. http://dx.doi.org/10.3390/su11051480.

Pełny tekst źródła

Streszczenie:

Fighting corruption and enhancing tax compliance through digital public services represent key factors for increasing sustainable development in Romania. We argue that fighting corruption may increase the level of sustainable development, through digital pubic services. Using digital public services leads to the increase of the level of tax compliance, because entrepreneurs will feel more confident and responsible and they will decide to better comply. Tax regulations can affect the level of tax compliance through the additional costs they generate. The discussion is based on the consideration

Style APA, Harvard, Vancouver, ISO itp.

17

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

Pełny tekst źródła

Streszczenie:

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 2

Style APA, Harvard, Vancouver, ISO itp.

18

Trayayudha, Farid, Anthonius H. Citra Wijaya, and Pascalina V. S. Sesa. "Pengaruh Kepatuhan Pajak, Kewajiban Moral Sanksi Perpajakan, Kaulitas Pelayanan, Dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura)." JURNAL AKUNTANSI DAN KEUANGAN DAERAH 16, no. 2 (November 4, 2021): 55–73. http://dx.doi.org/10.52062/jakd.v16i2.1896.

Pełny tekst źródła

Streszczenie:

Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing are among the factors affecting Taxpayer Compliance, so it needs to be improved. The purpose of this study is to determine the Effect of Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing to Taxpayer Compliance.The data collection technique used in this study was a questionnaire (Angket) with 100 WPOP respondents. The data analysis in this study was conducted quantitatively, using multiple linear regression statistical tools with the help of

Style APA, Harvard, Vancouver, ISO itp.

19

Vishnuhadevi, S. "Administrative and Compliance Costs of Value Added Tax (VAT): A Review." Review of Development and Change 26, no. 2 (November 28, 2021): 179–206. http://dx.doi.org/10.1177/09722661211058807.

Pełny tekst źródła

Streszczenie:

This article surveys the existing literature on the compliance and administrative costs of VAT incurred by the businesses and the governments respectively. The review focuses on the concepts and components of VAT operating costs, the link between the tax compliance costs and the tax compliance decision, factors associated with compliance costs and the steps taken by various countries to mitigate these costs. The major studies of VAT compliance cost since 1980 and the methodologies adopted are summarised. The review of the studies shows that the VAT compliance costs are higher and significant i

Style APA, Harvard, Vancouver, ISO itp.

20

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

Pełny tekst źródła

Streszczenie:

This study provides a baseline measurement for annual tax compliance costs for small businesses. An empirical study performed amongst tax practitioners to identify and measure the annual tax compliance costs for small businesses throughout South Africa revealed that R7 030 per annum is the average fee that tax practitioners charge their small business clients to ensure that their tax returns (for four key taxes – income tax, provisional tax, value added tax and employees’ tax) are prepared, completed and submitted as SARS requires. From the perspective of time and cost, preparing, completing a

Style APA, Harvard, Vancouver, ISO itp.

21

Eberhartinger, Eva, and Maximilian Zieser. "The Effects of Cooperative Compliance on Firms’ Tax Risk, Tax Risk Management and Compliance Costs." Schmalenbach Journal of Business Research 73, no. 1 (March 2021): 125–78. http://dx.doi.org/10.1007/s41471-021-00108-6.

Pełny tekst źródła

Streszczenie:

AbstractIn cooperative compliance programs, firms and tax administrations agree on cooperation instead of confrontation. Firms provide full transparency and advanced tax control frameworks. Tax administrations, in turn, offer certainty as to the tax treatment of complex transactions. In this study, we test how firms’ perceptions of tax risk, the quality of tax risk management, and compliance costs are related to cooperative compliance. To our knowledge, this is the first study that attempts to analyze both reasons for and consequences of participation in cooperative compliance programs. We exa

Style APA, Harvard, Vancouver, ISO itp.

22

Blumenthal, Marsha, and Laura Kalambokidis. "The Compliance Costs of Maintaining Tax Exempt Status." National Tax Journal 59, no. 2 (June 2006): 235–52. http://dx.doi.org/10.17310/ntj.2006.2.03.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

23

Wulandari, Dian Sulistyorini. "Digitalization Of Tax Administration Systems And Tax Complience Costs On Taxpayer Complience Of Individual Taxpayer." Journal of Accounting Science 5, no. 1 (August 12, 2021): 35–67. http://dx.doi.org/10.21070/jas.v5i1.1131.

Pełny tekst źródła

Streszczenie:

This study aims to examine the effect of the application of e-filing, e-billing, e-invoicing, and tax compliance costs on taxpayer compliance. The independent variable in this research are e-filing, e-billing, e-invoicing, and tax compliance, while dependent variabe is taxpayer compliance. The population in this research was an individual taxpayer listed in KPP Pratama South Cikarang. The sample in this study is determined by random sampling method with a sample size of 100 respondents. the primary data collectin method used in this study is a survey method with questionnaire media. The method

Style APA, Harvard, Vancouver, ISO itp.

24

Pratama, Rexy Anugerah, and Erly Mulyani. "Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan, Dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Padang." JURNAL EKSPLORASI AKUNTANSI 1, no. 3 (August 22, 2019): 1293–306. http://dx.doi.org/10.24036/jea.v1i3.143.

Pełny tekst źródła

Streszczenie:

This research aims to determine whether the service quality of officers taxes, tax sanctions and tax compliance costs have a significant influence towards good compliance of MSME Taxpayers (micro, small and medium enterprises) partial or simultaneous. Data obtained from questionnaires filled out by respondents who registered with the Office of Cooperatives and MSMEs Padang. A total of 95 the questionnaire returned with a complete and processed condition. By using multiple regression techniques, the results of the study show that service quality and tax sanctions have a positive effect on MSME

Style APA, Harvard, Vancouver, ISO itp.

25

Engström, Per, Katarina Nordblom, Henry Ohlsson, and Annika Persson. "Tax Compliance and Loss Aversion." American Economic Journal: Economic Policy 7, no. 4 (November 1, 2015): 132–64. http://dx.doi.org/10.1257/pol.20130134.

Pełny tekst źródła

Streszczenie:

We study if taxpayers are loss averse when filing returns. Preliminary deficits might be viewed as losses assuming zero preliminary balances as reference points. Swedish taxpayers can to try to escape such losses by claiming deductions after receiving information about the preliminary balance. Using a regression kink and discontinuity approach, we study data for 3.6 million Swedish taxpayers for 2006. There are strong causal effects of preliminary tax deficits on the probability of claiming deductions. Compliance will increase and auditing costs will be reduced if preliminary taxes are calibra

Style APA, Harvard, Vancouver, ISO itp.

26

Godwin, Michael, and Colin Lawson. "Hidden Costs of the Welfare State: Employers' Compliance Costs and the Working Tax Credit." Social Policy and Society 8, no. 2 (April 2009): 185–95. http://dx.doi.org/10.1017/s1474746408004715.

Pełny tekst źródła

Streszczenie:

This paper explores the impact of the decision to make the Working Tax Credit (WTC) payable via the employer, until March 2006. A unique survey shows the unequal distribution of compliance costs across firms and industries. It also suggests that the arrangement had some unanticipated results, and may have damaged the effectiveness of the WTC. Some employers' compliance costs may have been shifted to employees. So from a social policy perspective administration is policy – the delivery system affects outcomes. However the switch to payments through HMRC from April 2006 does not remove all compl

Style APA, Harvard, Vancouver, ISO itp.

27

Williams, Colin. "Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe." Administrative Sciences 10, no. 3 (July 14, 2020): 43. http://dx.doi.org/10.3390/admsci10030043.

Pełny tekst źródła

Streszczenie:

Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increases the risk of detection and penalties. However, many have been found to not engage in tax non-compliance when the benefits exceed the costs. The result has been the emergence of a voluntary compliance approach viewing taxpayers as social actors who engage in tax non-compliance when there is a lack of vertical trust (in governments) and horizo

Style APA, Harvard, Vancouver, ISO itp.

28

Joman, Joannete Maria Cimpatara De, Ida I. D. A. M. Manik Sastri, and Luh Kade Datrini. "Pengaruh Biaya Kepatuhan, Pemeriksaan Pajak dan Penerapan E-SPT Terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Denpasar Barat." Jurnal Riset Akuntansi Warmadewa 1, no. 1 (January 29, 2020): 50–54. http://dx.doi.org/10.22225/jraw.1.1.1544.50-54.

Pełny tekst źródła

Streszczenie:

Compliance of taxpayers is the behavior of a taxpayer in carrying out tax obligations and using their rights while still adhering to the applicable tax laws and regulations. The purpose of this study is to understand the effect of compliance costs, tax audits and the application of e-SPT to corporate taxpayer compliance at the West Denpasar KPP. Data collection techniques were carried out with a questionnaire and the number of samples used was 94 respondents. The data analysis technique used is multiple linear regression analysis. 1) Compliance costs have a negative and not significant effect

Style APA, Harvard, Vancouver, ISO itp.

29

Sapiei, Noor Sharoja, and Mazni Abdullah. "Sources of Tax Compliance Costs for Malaysian Corporate Taxpayers." Asian Journal of Accounting Perspectives 7, no. 1 (December 1, 2014): 49–61. http://dx.doi.org/10.22452/ajap.vol7no1.4.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

30

Klun, Maja, and Helena Blažić. "Tax Compliance Costs for Companies in Slovenia and Croatia." FinanzArchiv 61, no. 3 (2005): 418. http://dx.doi.org/10.1628/001522105774978967.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

31

Fauziati, Popi, and Aza Azlina Md Kassim. "The Effect of Business Characteristics on Tax Compliance Costs." Advanced Science Letters 24, no. 6 (June 1, 2018): 4377–79. http://dx.doi.org/10.1166/asl.2018.11608.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

32

Mathieu, Laurence, Catherine Waddams Price, and Francis Antwi. "The distribution of UK personal income tax compliance costs." Applied Economics 42, no. 3 (February 2010): 351–68. http://dx.doi.org/10.1080/00036840701604370.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

33

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

Pełny tekst źródła

Streszczenie:

Using a survey of more than 18,000 taxpayers in North Rhine-Westphalia (Germany), we estimate the income tax compliance costs of German households and study the determinants of these costs. We find that taxpayers need between 9.13 and 10.23 hours and spend €106 to meet their income tax obligations. The average total burden is between €228 (lower bound estimate) and €321 (upper bound estimate). The aggregate cost burden ranges between 2.03 percent and 2.92 percent of the German income tax revenues of tax year 2015. Although these costs have decreased significantly over recent years (mainly for

Style APA, Harvard, Vancouver, ISO itp.

34

De Simone, Lisa, Richard C. Sansing, and Jeri K. Seidman. "When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?" Accounting Review 88, no. 6 (June 1, 2013): 1971–91. http://dx.doi.org/10.2308/accr-50525.

Pełny tekst źródła

Streszczenie:

ABSTRACT: This study investigates the circumstances under which “enhanced relationship” tax-compliance programs are mutually beneficial to taxpayers and tax authorities, as well as how these benefits are shared. We develop a model of taxpayer and tax authority behavior inside and outside of an enhanced relationship program. Our model suggests that, despite the adversarial nature of the relationship, an enhanced relationship program is mutually beneficial in many settings. The benefits are due to lower combined government audit and taxpayer compliance costs. These costs are lower because taxpay

Style APA, Harvard, Vancouver, ISO itp.

35

Eichfelder, Sebastian, and Chantal Kegels. "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance." Journal of Economic Psychology 40 (February 2014): 200–219. http://dx.doi.org/10.1016/j.joep.2012.08.012.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

36

Barrios, Salvador, Diego d'Andria, and Maria Gesualdo. "Reducing tax compliance costs through corporate tax base harmonization in the European Union." Journal of International Accounting, Auditing and Taxation 41 (December 2020): 100355. http://dx.doi.org/10.1016/j.intaccaudtax.2020.100355.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

37

Marimuthu, Munusamy, and Su Hee Lee. "DETERMINANTS OF FACTORS INFLUENCING TAX AVOIDANCE IN PREPARING FINANCIAL STATEMENT AMONG SME TAXPAYERS." Labuan Bulletin of International Business and Finance (LBIBF) 20, no. 1 (August 5, 2022): 63–73. http://dx.doi.org/10.51200/lbibf.v20i1.3362.

Pełny tekst źródła

Streszczenie:

The tax avoidance cases in Malaysia increased year by year. The tax avoidance led to country revenue under collected. Therefore, this study aims to investigate the factors that lead to tax avoidance among SME taxpayers in Penang, Malaysia. The study is performed by adopting the Approach-Avoidance Theory model. This model widely used to explain the decision making by the taxpayers to involve in tax avoidance activities. The framework of the study focused on four level factors namely tax complexity, tax compliance costs, tax rate and government transparency spending and tax education and tax kno

Style APA, Harvard, Vancouver, ISO itp.

38

Lavić, Vernesa, and Azra Hadžiahmetović. "Corporate income tax burden for SMEs: The case of Bosnia and Herzegovina." BH Ekonomski forum 13, no. 2 (2021): 151–65. http://dx.doi.org/10.5937/bhekofor2102151l.

Pełny tekst źródła

Streszczenie:

Small and medium enterprises (SMEs) play a significant role in the economic development of both advanced and developing countries. Some earlier research showed that taxation and compliance costs have a significant effect on economic growth, development and performance of the business sector. For this reason, our research focuses on tax compliance costs imposed on the SMEs in Bosnia and Herzegovina (B&H), which is a transition and post-conflict country with a complex tax system structure. This complexity is particularly highlighted in the direct taxation system, hence the focus of this rese

Style APA, Harvard, Vancouver, ISO itp.

39

Syafira, Izra. "Pengaruh Penerapan Sistem E-Filling, Sanksi Perpajakan, Biaya Kepatuhan dan Pengetahuan Perpajakan Terhadap Kepatuhan WPOP pada KPP Pratama Badung Utara." Jurnal Riset Akuntansi Warmadewa 2, no. 2 (May 25, 2021): 104–9. http://dx.doi.org/10.22225/jraw.2.2.3366.104-109.

Pełny tekst źródła

Streszczenie:

This study aims to empirically test the effect of the application of e-filling system, tax sanctions, compliance costs and tax knowledge on the compliance of private taxpayers. The method of analysis used in this study is multiple linear regression analysis. The method of sampling taxpayers using the slovin formula, with the taxpayer sample used is as many as 100 respoden. The sample determination method uses a simple random sampling method. The results of this study showed that variable application of e-filling (X1) positively and significantly affects the compliance of private taxpayers. Thi

Style APA, Harvard, Vancouver, ISO itp.

40

POPE, JEFF. "COMPLIANCE COSTS OF THE WHOLESALE SALES TAX/PAYROLL TAX AND THE PROPOSED GOODS AND SERVICES TAX." Economic Papers: A journal of applied economics and policy 12, no. 1 (March 1993): 69–77. http://dx.doi.org/10.1111/j.1759-3441.1993.tb00873.x.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

41

Kim, Seong Tae, and Sung Yong Yoon. "The Study on Reduction Plan of Tax Compliance Costs by Utilizing 'Home Tax System'." Korean Accounting Information Association 40, no. 4 (December 31, 2022): 125–43. http://dx.doi.org/10.29189/kaiaair.40.4.6.

Pełny tekst źródła

Streszczenie:

[Purpose] The government has been trying to reduce the tax compliance costs by means of ‘Government 3.0’. Despite various efforts by the government to reduce the tax compliance costs, such as simplifying tax payment and introducing electronic tax invoices, the taxation system is not significantly reduced due to complicated taxation system, administrative service, filing system, and taxation system complexity. [Methodology] This study suggests creating the tax system for taxpayers, expand the service for report and payment by utilizing home tax service, as a reduction plan to decrease tax

Style APA, Harvard, Vancouver, ISO itp.

42

Tran-Nam, Binh, Chris Evans, Michael Walpole, and Katherine Ritchie. "Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia." National Tax Journal 53, no. 2 (June 2000): 229–52. http://dx.doi.org/10.17310/ntj.2000.2.04.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

43

Smulders, Sharon, Madeleine Stiglingh, Riel Franzsen, and Lizelle Fletcher. "Determinants of external tax compliance costs: Evidence from South Africa." South African Journal of Accounting Research 31, no. 2 (May 4, 2016): 134–50. http://dx.doi.org/10.1080/10291954.2016.1160175.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

44

Hudson, John, and Michael Godwin. "The compliance costs of collecting direct tax in the UK:." Journal of Public Economics 77, no. 1 (July 2000): 29–44. http://dx.doi.org/10.1016/s0047-2727(99)00088-2.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

45

James, Simon, Alan Lewis, and Julie Maloney. "Tax Problems and the Elderly: Form Filling and Compliance Costs." Ageing and Society 5, no. 3 (September 1985): 305–17. http://dx.doi.org/10.1017/s0144686x00011764.

Pełny tekst źródła

Streszczenie:

ABSTRACTThe purpose of this paper is to explore the difficulties elderly taxpayers experience when complying with the tax system operated in the United Kingdom. Some of these problems arise from particular characteristics of the UK system, which are difficult for taxpayers to understand. Results from the survey reported here point to disproportionately high compliance costs experienced by elderly and recently retired taxpayers. The policy implications of these findings are discussed in terms of such matters as the improved distribution of explanatory leaflets and the need for simplification an

Style APA, Harvard, Vancouver, ISO itp.

46

Soufani, Khaled. "Small Business Growth and Tax Policy in Canada—A Theoretical Model." Environment and Planning C: Government and Policy 21, no. 4 (August 2003): 567–78. http://dx.doi.org/10.1068/c0322.

Pełny tekst źródła

Streszczenie:

The author develops a theoretical model for considering the impact and the compliance costs of taxation on the liquidity and the financial situation of small firms in Canada. The model addresses the tax burden that faces small firms at their different stages of growth and development, but the emphasis is on the start-up phase where small firms need more cash or liquidity relative to businesses at more developed stages of the business life cycle. It is recognized that one of the ways of bolstering the availability of cash and short-term liquidity for small firms is to offer them tax incentives

Style APA, Harvard, Vancouver, ISO itp.

47

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

Pełny tekst źródła

Streszczenie:

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

Style APA, Harvard, Vancouver, ISO itp.

48

Azmi, Anna, Noor Sharoja Sapiei, Mohd Zulkhairi Mustapha, and Mazni Abdullah. "SMEs' tax compliance costs and IT adoption: the case of a value-added tax." International Journal of Accounting Information Systems 23 (December 2016): 1–13. http://dx.doi.org/10.1016/j.accinf.2016.06.001.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

49

Hong, Nguyen Thi Phuong. "Factors Affecting Enforced Tax Compliance of Businesses in Vietnam." WSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT 18 (November 1, 2022): 1174–97. http://dx.doi.org/10.37394/232015.2022.18.111.

Pełny tekst źródła

Streszczenie:

The objective of this study is to test 11 factors including Social Norms, Tax Education, Coercive Power of Tax Authority, Legitimate Power of Tax Authority, Tax Information, Tax Penalty, Tax Audit, Tax Rate, Tax Compliance Costs, Service Quality of Tax Authority, Public Governance Quality affecting the enforced tax compliance of businesses in Ho Chi Minh City, Vietnam. The study uses a data collection tool which is a questionnaire with survey subjects who are accountants, chief accountants, and financial directors of businesses in Ho Chi Minh City, Vietnam. The author uses Structural equation

Style APA, Harvard, Vancouver, ISO itp.

50

Birskyte, Liucija. "The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors." Annals of the Alexandru Ioan Cuza University - Economics 61, no. 1 (July 1, 2014): 1–15. http://dx.doi.org/10.2478/aicue-2014-0004.

Pełny tekst źródła

Streszczenie:

Abstract The paper explores the relationship between the taxpayers’ trust in government and their willingness to pay taxes. When honored, trust promotes feelings of goodwill between individuals, strengthens democracy, and reduces transaction costs in economic exchange. Literature on government regulation finds that if citizens trust the government they are more likely to comply with laws and regulations. In this article, the index of trust in government calculated by the American National Elections Studies (ANES) and the AGI (adjusted gross income) gap produced by the Department of Commerce’s

Style APA, Harvard, Vancouver, ISO itp.

Oferujemy zniżki na wszystkie plany premium dla autorów, których prace zostały uwzględnione w tematycznych zestawieniach literatury. Skontaktuj się z nami, aby uzyskać unikalny kod promocyjny!