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27.561  Articles
1 of 2.757 pages  |  10  records  |  more records»
AbstractSmall businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax ... see more

AbstractSmall businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax ... see more

AbstractBeing 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 (hou... see more

AbstractBackground: This article examines features of the tax systems of 19 African countries with material mining operations.Objectives: An interpretive approach is used to explore the implications of a country’s commitment to democracy (according to the... see more

AbstractBackground: Several studies on tax compliance costs (TCCs) for small businesses found them to be regressive in nature and, imposing a heavier burden on small businesses compared to larger ones.Objectives: This study predicts the effect o... see more

El estudio aporta evidencia empírica a favor de tres políticas para la reducción de la evasión fiscal en cuentapropistas. Primero, reducir la carga tributaria, preferiblemente mediante el reconocimiento de estos negocios como empresas y la implementación ... see more

The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion betwe... see more

El estudio aporta evidencia empírica a favor de tres políticas para la reducción de la evasión fiscal en cuentapropistas. Primero, reducir la carga tributaria, preferiblemente mediante el reconocimiento de estos negocios como empresas y la implementación ... see more

This study aims to look at several factors like awareness, knowledge, obstacles, and sanctions, as well as tax regulations impacting taxpayer compliance. There is an assumption that tax compliance in Indonesia is still in the low category, which causes st... see more

1 of 2.757 pages  |  10  records  |  more records»