Works matching DE "TAX compliance costs"

Results: 157

Optimal Rules of Origin with Asymmetric Compliance Costs under International Duopoly.

Published in:

Journal of Industry, Competition & Trade, 2016, v. 16, n. 1, p. 1, doi. 10.1007/s10842-015-0202-z

By:

Jinji, Naoto;
Mizoguchi, Yoshihiro

Publication type:

Article

Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria.

Published in:

Cogent Business & Management, 2023, v. 10, n. 2, p. 1, doi. 10.1080/23311975.2023.2228553

By:

Ojo, Azeez Olasunkanmi;
Shittu, Saheed Akande

Publication type:

Article

Tax education and fear-appealing messages: A grease or sand in the wheels of tax compliance?

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2049436

By:

Trawule, Alhassan Yusif;
Gadzo, Samuel Gameli;
Kportorgbi, Holy Kwabla;
Sam-Quarm, Richmond

Publication type:

Article

Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria.

Published in:

Cogent Business & Management, 2021, v. 8, n. 1, p. 1, doi. 10.1080/23311975.2021.1938930

By:

Vincent, Olusegun

Publication type:

Article

Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda.

Published in:

Cogent Business & Management, 2020, v. 7, n. 1, p. 1, doi. 10.1080/23311975.2020.1812220

By:

Musimenta, Doreen;
Ntim, Collins G.

Publication type:

Article

Leveraging the Knowledge of Complementary Tax Groups.

Published in:

Financial Executive, 2010, v. 26, n. 10, p. 24

By:

Yrjanson, Carla;
Tuthill, Jeff

Publication type:

Article

Continuous Monitoring, Auditing Needed For Sarbanes-Oxley.

Published in:

Financial Executive, 2004, v. 20, n. 6, p. 19

By:

Heffes, Ellen M.

Publication type:

Article

A RESOURCE FOR THE POLICY-MAKERS.

Published in:

Financial Executive, 1992, v. 8, n. 1, p. 59

By:

DEITSCH, MIMI

Publication type:

Article

"MAGIC FORMULA" OF THE JOINT AUDITS IN RAISING REVENUE THROUGH WEEDING OUT CORRUPT PRACTICES (BASED ON ROMANIA AND MOLDOVA CASES).

Published in:

Scientific Papers Series Management, Economic Engineering in Agriculture & Rural Development, 2015, v. 15, n. 1, p. 135

By:

CRICLIVAIA, Diana

Publication type:

Article

Chapter 5 Fiscal Masochism.

Published in:: 2005
Publication type:: Book Chapter

THERE'S NO PLACE LIKE "HOME": § 162(A)(2) AND WHY MARRIED TAXPAYERS JUST CAN'T GET "AWAY".

Published in:

Emory Law Journal, 2010, v. 59, n. 4, p. 969

By:

Diehn, Anna K.

Publication type:

Article

TAX COMPLIANCE COSTS FOR SMALL GUESTHOUSE BUSINESSES AND RETURNS FOR LOCAL ECONOMIES IN MAHIKENG, SOUTH AFRICA.

Published in:

Journal of Global Business & Technology, 2021, v. 17, n. 1, p. 69

By:

Sekgota, S.;
Mamaile, L. J.

Publication type:

Article

Insights from a Tax-systems Perspective*.

Published in:

CESifo Economic Studies, 2014, v. 60, n. 1, p. 1, doi. 10.1093/cesifo/ift015

By:

Slemrod, Joel;
Gillitzer, Christian

Publication type:

Article

Insurance Fraud in the Workplace? Evidence From a Dependent Verification Program.

Published in:

Journal of Risk & Insurance, 2015, v. 82, n. 4, p. 921, doi. 10.1111/jori.12046

By:

Geruso, Michael;
Rosen, Harvey S.

Publication type:

Article

Tax Transparency and Simplified Systems.

Published in:

Revista del ICDT, 2016, v. 53, n. 75, p. 59

By:

TAKANO, CAIO AUGUSTO

Publication type:

Article

Tax enforcement activities: Evidence on the impact of a threat-of-audit letter.

Published in:

Economic & Political Studies, 2024, v. 12, n. 2, p. 171, doi. 10.1080/20954816.2023.2192559

By:

Fiorio, Carlo V.;
Santoro, Alessandro

Publication type:

Article

SPECIAL VAT SETTLEMENT PROCEDURES.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2015, n. 375, p. 135, doi. 10.15611/pn.2015.375.15

By:

Poszwa, Michał

Publication type:

Article

Türk Vergi Sistemi Neden ve Ne Kadar Karmaşık Algılanıyor?: Bir Karma Yöntem Araştırması.

Published in:

Journal of Management & Economics / Yönetim ve Ekonomi, 2025, v. 32, n. 1, p. 103, doi. 10.18657/yonveek.1533258

By:

ÖNER, Seda;
CURAL, Mehmet

Publication type:

Article

THE ROLE OF TAX AGENTS IN TAXPAYERS' TAX COMPLIANCE.

Published in:

Tourism & Management Studies, 2013, v. 3, p. 1026

By:

Borrego, Ana Clara;
Mota Lopes, Cidália M.;
Santos Ferreira, Carlos M.

Publication type:

Article

TAX, EQUITY AND REDISTRIBUTION.

Published in:

Economic Affairs, 2007, v. 27, n. 1, p. 90, doi. 10.1111/j.1468-0270.2007.00721.x

By:

Meadowcroft, John

Publication type:

Article

An evaluation of the turnover tax system in South Africa.

Published in:

Theoretical & Applied Economics, 2019, v. 26, n. 3, p. 59

By:

SCHUTTE, Danie;
LABUSCHAGNE, Danelle;
GEORGESCU, Maria-Andrada;
POP, Cornelia

Publication type:

Article

THE EMPIRICAL STUDY OF THE SMES POSITION IN THE PROCESS OF IFRS FOR SME APPLICATION IN THE CZECH REPUBLIC.

Published in:

Economics & Management, 2008, p. 67

By:

Nerudova, Danuše;
Bohusova, Hana

Publication type:

Article

THE EMPIRICAL STUDY OF THE SMES POSITION IN THE PROCESS OF IFRS FOR SME APPLICATION IN THE CZECH REPUBLIC.

Published in:

Economics & Management, 2008, p. 163

By:

Nerudova, Danuse;
Bohusova, Hana

Publication type:

Article

Teach to comply? Evidence from a taxpayer education program in Rwanda: Teach to comply? Evidence from a taxpayer education program...: G. Mascagni et al.

Published in:

International Tax & Public Finance, 2025, v. 32, n. 1, p. 120, doi. 10.1007/s10797-023-09809-6

By:

Mascagni, Giulia;
Santoro, Fabrizio;
Mukama, Denis

Publication type:

Article

The quality of tax administration and firm performance: evidence from developing countries.

Published in:

International Tax & Public Finance, 2020, v. 27, n. 3, p. 514, doi. 10.1007/s10797-019-09551-y

By:

Dabla-Norris, Era;
Misch, Florian;
Cleary, Duncan;
Khwaja, Munawer

Publication type:

Article

Using small businesses for individual tax planning: evidence from special tax regimes in Chile.

Published in:

International Tax & Public Finance, 2018, v. 25, n. 6, p. 1449, doi. 10.1007/s10797-018-9509-0

By:

Agostini, Claudio A.;
Engel, Eduardo;
Repetto, Andrea;
Vergara, Damián

Publication type:

Article

Collusive tax evasion and social norms.

Published in:

International Tax & Public Finance, 2017, v. 24, n. 2, p. 179, doi. 10.1007/s10797-016-9417-0

By:

Abraham, Martin;
Lorek, Kerstin;
Richter, Friedemann;
Wrede, Matthias

Publication type:

Article

Reporting import tariffs (and other taxes).

Published in:

International Tax & Public Finance, 2014, v. 21, n. 1, p. 153, doi. 10.1007/s10797-012-9262-8

By:

Tonin, Mirco

Publication type:

Article

Explaining Underutilization of Tax Depreciation Deductions: Empirical Evidence from Norway.

Published in:

International Tax & Public Finance, 2003, v. 10, n. 3, p. 229, doi. 10.1023/A:1023835513759

By:

Aarbu, Karl;
MacKie-Mason, Jeffrey

Publication type:

Article

The Council Directive 2011/16/EU in the Global Context of Tax Transparency and Automatic Exchange of Information.

Published in:

Crónica Tributaria, 2019, n. 171, p. 238

By:

Olivares Olivares, Bernardo

Publication type:

Article

Is It Time to Reform the Counter-terrorist Financing Reporting Obligations? On the EU and the UK System.

Published in:

German Law Journal, 2018, v. 19, n. 5, p. 1169, doi. 10.1017/s2071832200022999

By:

Ryder, Nicholas

Publication type:

Article

Corporate Tax Enforcement and Business Activity.

Published in:

Accounting Review, 2025, v. 100, n. 1, p. 231, doi. 10.2308/TAR-2023-0011

By:

Gallemore, John;
Jacob, Martin

Publication type:

Article

Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment.

Published in:

Accounting Review, 2023, v. 98, n. 2, p. 299, doi. 10.2308/TAR-2020-0721

By:

Jacob, Martin;
Todtenhaupt, Maximilian

Publication type:

Article

When are Enhanced Relationship Tax Compliance Programs Mutually Beneficial?

Published in:

Accounting Review, 2013, v. 88, n. 6, p. 1971, doi. 10.2308/accr-50525

By:

De Simone, Lisa;
Sansing, Richard C.;
Seidman, Jeri K.

Publication type:

Article

Winners and losers from financial derivatives use: evidence from community banks.

Published in:

Applied Economics, 2018, v. 50, n. 41, p. 4402, doi. 10.1080/00036846.2018.1450484

By:

Shen, Xuan;
Hartarska, Valentina

Publication type:

Article

Tax Compliance and Administrative Costs in Canada.

Published in:

Fraser Forum, 2007, p. 13

By:

Clemens, Jason;
Palacios, Milagros

Publication type:

Article

Regulation Reform.

Published in:

Independent Review, 2012, v. 17, n. 2, p. 271

By:

Vance, David E.

Publication type:

Article

Tax compliance costs and small business performance: Evidence from the South African construction industry.

Published in:

South African Journal of Business Management, 2019, v. 50, n. 1, p. 1, doi. 10.4102/sajbm.v50i1.336

By:

Matarirano, Obert;
Chiloane-Tsoka, Germinah E.;
Makina, Daniel

Publication type:

Article

Trump's Regulatory Legacy: A First Draft.

Published in:

Regulation, 2020, v. 43, n. 4, p. 10

By:

BATKINS, SAM;
BRANNON, IKE

Publication type:

Article

Bureaucratic redundancy and administrative burden: Evidence from public‐private partnerships (PPPs) in China.

Published in:

Public Administration, 2025, v. 103, n. 1, p. 66, doi. 10.1111/padm.13003

By:

Xiong, Wei;
Wang, Feng;
Christensen, Tom;
Casady, Carter B.

Publication type:

Article

The Effect Of Perception Values Of Karma Phala And Psychological Costs On Hotel Tax Deposition Compliance.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2021, v. 7, n. 4, p. 23, doi. 10.32602/jafas.2021.032

By:

Ni Luh Supadmi;
Suputra, I. D. G. Dharma

Publication type:

Article

Tax Compliance Cost of SMEs in Ghana.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2021, v. 7, n. 4, p. 1, doi. 10.32602/jafas.2021.031

By:

Bruce-Twum, Ernest;
Schutte, Danie

Publication type:

Article

Influence of E-tax System on Tax Revenue Collection in Tanzania Large Taxpayers: A Prior and Posterior Analysis.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2020, v. 6, n. 4, p. 44, doi. 10.32602/jafas.2020.027

By:

Masunga, Faustine Juma;
Mapesa, Harun Jeremia;
Nyalle, Mwakibete Andwilile

Publication type:

Article

The Role of Marketing Mix on Voluntary Tax Compliance: Small Taxpayers' Experience in Dodoma City.

Published in:

International Journal of Management, Accounting & Economics, 2024, v. 11, n. 6, p. 639, doi. 10.5281/zenodo.12193555

By:

Mrindoko, Allen Emmanuel;
Nyange, Eunice Frank

Publication type:

Article

Tax Compliance Challenge through Taxpayers' Typology.

Published in:

Economies, 2023, v. 11, n. 9, p. 219, doi. 10.3390/economies11090219

By:

Paleka, Hana;
Vitezić, Vanja

Publication type:

Article

LOS INCENTIVOS EXTRÍNSECOS Y EL CUMPLIMIENTO FISCAL.

Published in:

Trimestre Económico, 2011, v. 78, n. 4, p. 841, doi. 10.20430/ete.v78i312.51

By:

Sour, Laura;
Gutiérrez Andrade, Miguel Angel

Publication type:

Article

Factors driving tax compliance costs of small businesses in the South African construction industry.

Published in:

Acta Commercii, 2019, v. 19, n. 1, p. 1, doi. 10.4102/ac.v19i1.687

By:

Matarirano, Obert;
Chiloane-Tsoka, Germinah E.;
Makina, Daniel

Publication type:

Article

Knowledge Management and Low Operating Cost Indicator of Tax Administration Efficiency.

Published in:

Malaysian Journal of Qualitative Research, 2022, v. 8, n. 1, p. 56, doi. 10.61211/mjqr080106

By:

OKOH, UMALE;
MANSOR, MUZAINAH;
IBRAHIM, MARHAIZA

Publication type:

Article

The Compliance Costs of Taxation in Australia and Tax Simplification: The Issues.

Published in:

Australian Journal of Management (University of New South Wales), 1993, v. 18, n. 1, p. 69, doi. 10.1177/031289629301800104

By:

Pope, Jeff

Publication type:

Article

Small and Medium-Sized Enterprises and Tax Compliance Burden in Malaysia: Issues and Challenges for Tax Administration.

Published in:

Small Enterprise Research, 2008, v. 16, n. 1, p. 47, doi. 10.5172/ser.16.1.47

By:

Pope, Jeff;
Abdul-Jabbar, Hijattulah

Publication type:

Article