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Academic literature on the topic 'Tax compliance costs'

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Published: 4 June 2021
Last updated: 29 January 2023

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Journal articles on the topic "Tax compliance costs"

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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.

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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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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.

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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.

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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.

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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 be made across the different tax types. Overall, turnover is the variable that had the most significant influence on internal tax compliance costs (time) (as opposed to the number of employees, which had a significant effect only on the internal time spent on employees’ tax). The analysis confirmed that there is a higher proportional burden for smaller businesses in respect of internal income tax and employees’ compliance activities.
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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.

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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.

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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.

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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 acquainted with basic terms in this area, scope, methodology and major outcomes of research. The article also describes problems that researchers face when undertaking research in the area of the tax compliance costs.
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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.

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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 a powerful tool for generating tax base increases because reductions make both evasion and avoidance less attractive. In addition, optimal government choices depend critically upon its objectives. The government selects larger values for its instruments when its goal is net revenue maximization or when those individuals who evade are not valued highly in its welfare function. It also appears that greater tax complexity generates more tax revenues.
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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.

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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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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.

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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 positively and significantly associated. Results further indicate that compliance costs and tax compliance are positively and significantly associated. National pride and trust in government and its legal systems as dimensions of tax morale independently are significantly associated with tax compliance. Results also indicate that administration costs and specialist costs as dimensions of compliance costs individually are significantly associated with tax compliance. Research limitations/implications This study results should be generalized with caution, as they are limited to the financial services firms in Uganda. Originality/value Whereas there has been a number of studies on tax compliance in both developed and developing countries, this is the first study on the African scene to examine the contribution of tax morale and compliance costs on tax compliance of financial services firms in a single suite. It is unbelievable that the financial services firms, especially commercial banks which are highly regulated by the central bank in many developing countries, can afford to report tax payables year after year.
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Dissertations / Theses on the topic "Tax compliance costs"

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Henderson, James. "A study of income tax compliance costs." Thesis, Queensland University of Technology, 1994. https://eprints.qut.edu.au/36261/1/36261_Henderson_1994.pdf.

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As I write this Research Project, taxation compliance costs are gaining more prominence in the taxation legislators and administrators eyes. It has only taken approximately seven to ten years for this general recognition to be made. Indeed, we probably would not have endured the copious changes to the Income Tax Assessment Act that have arisen over the aforementioned period, if compliance costs were seen to be a consideration. The purpose of this project is to examine the relationship between compliance costs and taxation policy issues and to understand that there is a delicate balance between the two and where political issues are also involved compliance costs may escalate. While study in this area is fairly limited both here and overseas, there has been some relatively recent studies carried out that will be examined. These studies when contrasted with such overseas studies have a tendency to suggest Australia is carrying high compliance costs. The paper will conclude that compliance costs can be influenced by consideration of simple drafting techniques, further self-assessment considerations and some common sense approaches to business taxes.
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Abdul-Jabbar, Hijattulah. "Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costs." Thesis, Curtin University, 2009. http://hdl.handle.net/20.500.11937/2115.

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This study examines the influence of tax compliance costs on non-compliance behaviour, taken together with the business characteristics and managerial perceptions of corporate taxation. The study focuses on corporate Small and Medium Enterprises (SMEs) in Malaysia under the Income Tax Self-Assessment System (SAS). This is the first study on corporate income tax compliance in the Malaysian context and among the first to integrate tax compliance costs, tax attitudes and the likely compliance behaviour of corporations, both in Malaysia and internationally. Thus it makes a significant contribution given this dearth of international literature on corporate tax compliance.The study adopts a traditional large-scale postal survey questionnaire technique that has been employed extensively by studies of both tax compliance and compliance costs studies internationally. Specifically, estimation of tax compliance costs largely follows the usual technique used by Pope, the ‘father’ of tax compliance costs studies in Australia and Asia. This estimation method was first established by Sandford, the ‘grandfather’ of modern tax compliance costs studies, and has been globally employed with some modification to the local context. On the other hand, tax attitudes and the likely compliance/non-compliance behaviour of SMEs are measured from a business managerial or respondent perspective. The above primary postal survey, as well as two additional surveys—a web survey of SMEs and a postal survey of tax professionals— have been undertaken as a measure of consistency of the primary postal survey.The income tax compliance costs for Malaysian SMEs are estimated at RM9,295 per company, amounting to RM1,084 million in aggregate for the 2006 tax year. The findings of this study demonstrate that the average income tax compliance costs of SMEs under the SAS have decreased significantly by 58 percent in absolute terms. Despite this, the increasing composition of both external costs and computational costs, by 16 and 15 percent respectively, reveals that the role of tax professionals and routine tax works have become substantially greater under the SAS regime. The figure for compliance costs relative to tax revenue of eight percent is found to be similar to a pre-SAS Malaysian study, and is also within the international range overall. As for the offsetting benefits, the value of tax deductibility is estimated to be almost RM1,700 per SME company, RM196 million in aggregate, or around 18 percent of the compliance costs, thus giving average net compliance costs of RM7,595 or RM888 million in total.The current study provides evidence of the influence of tax complexity and probability of tax audit on corporate SME tax non-compliance in Malaysia. Compliance costs, in particular, together with two business characteristics, i.e. business size and tax level, and the managerial perceptions about tax fairness and the Inland Revenue Board (IRB) relationship, are found not to influence corporate tax non-compliance. On the other hand, the effect of the remaining four variables, i.e. business length, sector, tax rate and tax incentives, is inconclusive. In terms of international comparisons, the effects of business size on previous corporate tax compliance are mixed, but the business sector was found to influence corporate tax compliance.Regarding tax compliance costs, the need to recognise the presence and regressivity of tax compliance costs upon SMEs should be, at this stage, recognised at the national level. Further, at a later stage, such issues should be systematically considered and assessed for any major change in tax policy. Findings regarding tax complexity suggest that the IRB should continue their tax simplification measures in a more comprehensive manner to significantly minimise the compliance burden for all business taxpayers, of any size. In terms of tax auditing, the IRB may want to increase substantially the magnitude of such activity, and should utilise such information effectively to lift taxpayers’ levels of awareness about the likelihood of their businesses being selected for a tax audit.Finally, it is acknowledged that there are several limitations of the current study, including those usually associated with self-reporting mail surveys, which may limit the interpretation of the current findings. Despite this, the study makes a significant contribution given the limited number of studies in the field of corporate tax compliance and tax compliance costs studies, particularly for Malaysian SMEs. Future research into this area, including several extensions of this study, could make further valuable contributions in this area.
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Makara, Tshepiso Ketsoeletse. "The compliance costs of value added tax for businesses in Botswana." Thesis, Curtin University, 2014. http://hdl.handle.net/20.500.11937/1363.

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This thesis is the first study into Value Added Tax (VAT) compliance costs in Botswana. Average compliance costs are estimated at P6,902 and P7,201, and aggregate compliance costs at P110 million and P169 million, for 2009/10 and 2010/11 respectively. After considering offsetting benefits, net VAT compliance costs for businesses in Botswana are estimated at negative P30 million for 2009/10 and P5 million for 2010/11. The findings confirm the usual regressive pattern of tax compliance costs.
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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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Chunhachatrachai, Papaporn. "Corporate income tax compliance costs of small and medium enterprises in Thailand." Thesis, Curtin University, 2013. http://hdl.handle.net/20.500.11937/1488.

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This thesis is the first attempt to estimate tax compliance costs of Small and Medium Enterprises (SMEs) in Thailand. A mixed methodology approach has been used divided into two phases: phase I is the major quantitative phase, followed by a minor qualitative phase II. The findings demonstrate that tax compliance costs are a significant burden and a hidden cost upon SMEs in Thailand. A better tax policy to reduce tax compliance costs is recommended.
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Ibrahim, Idawati Binti. "Electronic filing of personal income tax returns in Malaysia: determinants and compliance costs." Thesis, Curtin University, 2013. http://hdl.handle.net/20.500.11937/312.

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This thesis investigates the low take-up rate of the tax e-filing system and the effect of e-filing on compliance costs for personal income taxpayers in Malaysia. Based on a mail questionnaire survey, perceived usefulness and anxiety are found to be significant determinants of e-filing usage behaviour. Overall, e-filing has no significant effect on compliance costs. Further analysis indicates on who benefits from e-filing and who does not. The role of pre-filling system is also discussed.
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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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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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Mesquita, Roberto Carvalho Pinto de. "Tax compliance costs in the public sector : a case study in a public company services." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=15564.

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nÃo hÃ
Tax compliance costs are sacrifices of resources to understand and comply with all formalities which are required by tax law. In Brazil, those formalities of the tax laws are among the most complex and bureaucratic in the world and this has a direct influence on business costs, either for the payment of taxes in itself, is to meet the requirements of the legislation. The theme has attracted scientific interest, with the relatively recent development of research in the world, yet there are few studies in Brazil. This work aimed to investigate the perception of managers of a public organization to provide services about the tax compliance costs. The following specific objectives were defined: 1) identify the main factors that generate and increase tax compliance costs the Post Office; 2) identify areas where compliance costs occur with greater intensity at the Post Office, and 3) Identify postal managers of the differences of perception about tax policies, tax regulations and compliance costs. To achieve the objectives, research was conducted in a descriptive exploratory, applied in correios (ECT). As for the media, literature search was conducted, documentary and field study. Documents were consulted as management reports, financial statements and manuals of ECT. The field research was conducted by using a questionnaire adapted from Maia (2007), applied to 104 tax managers of Posts, distributed in all Brazilian states. As for the results, it was concluded that: the complexity of the legislation, the various changes in tax regulations and the various federal, state and local jurisdictions are the main generators aspects of compliance costs on taxation in the ECT, according to the perceptions of their managers. With regard to the incurrence of compliance costs, it was observed that the economic and financial, legal and personal area are the most common. The results showed that the authorities continually increase the tax burden, and the demands of the increasingly technical sector. It was found that excess ancillary obligations undermines the competitiveness of the company surveyed. It was also concluded that tax policies need to be rethought in which they relate to compliance costs and fiscal decentralization is high cost to taxpayers.
Custos de conformidade à tributaÃÃo sÃo sacrifÃcios de recursos necessÃrios para compreender e cumprir todas as formalidades que sÃo exigidas pela legislaÃÃo tributÃria. No Brasil, essas formalidades da legislaÃÃo tributÃria estÃo entre as mais complexas e burocratizadas do mundo e isso tem influÃncia direta nos custos das empresas, seja para realizar o pagamento dos tributos em si, seja para atender as exigÃncias da legislaÃÃo. O tema tem atraÃdo o interesse cientÃfico, com o desenvolvimento relativamente recente de pesquisas no mundo, contudo ainda hà poucos estudos no Brasil. Este trabalho teve como objetivo geral investigar a percepÃÃo dos gestores de uma organizaÃÃo pÃblica de prestaÃÃo de serviÃos acerca dos custos de conformidade à tributaÃÃo. Foram definidos os seguintes objetivos especÃficos: 1) identificar os principais fatores que geram e aumentam os custos de conformidade à tributaÃÃo nos Correios; 2) Identificar as Ãreas onde os custos de conformidade ocorrem com maior intensidade nos Correios;e 3) Identificar as diferenÃas de percepÃÃo dos gestores dos Correios acerca das polÃticas tributÃrias, regulamentaÃÃo tributÃria e custos de conformidade. Para o alcance dos objetivos, foi desenvolvida pesquisa de natureza exploratÃria descritiva, aplicada na Empresa Brasileira de Correios e TelÃgrafos (ECT). Quanto aos meios, foi realizada pesquisa bibliogrÃfica, documental e estudo de campo. Foram consultados documentos como relatÃrios de gestÃo, demonstraÃÃes contÃbeis e manuais da ECT. A pesquisa de campo foi realizada por meio da utilizaÃÃo de questionÃrio adaptado de Maia (2007), aplicado a 104 gestores tributÃrios dos Correios, distribuÃdos em todos os Estados da FederaÃÃo. Quanto aos resultados, concluiu-se que : a complexidade da legislaÃÃo, as diversas alteraÃÃes das normas tributÃrias e as diversas jurisdiÃÃes federal, estadual e municipal sÃo os principais aspectos geradores de custos de conformidade à tributaÃÃo na ECT, segundo a percepÃÃo de seus gestores . No que se refere à incorrÃncia dos custos de conformidade, observou-se que as Ãreas econÃmico-financeira, a jurÃdica e a Ãrea de pessoal sÃo as de maior incidÃncia. Os resultados evidenciaram que as autoridades aumentam continuamente o Ãnus tributÃrio, sendo as exigÃncias do setor cada vez mais tÃcnicas. Verificou-se que o excesso de obrigaÃÃes acessÃrias prejudica a competitividade da empresa pesquisada. Concluiu-se tambÃm que as polÃticas tributÃrias precisam ser repensadas no que se referem aos custos de conformidade e que a descentralizaÃÃo fiscal representa alto custo para os contribuintes.
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Books on the topic "Tax compliance costs"

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Das-Gupta, Arindam. The economic theory of tax compliance with special reference to tax compliance costs. New Delhi: Publications Unit, National Institute of Public Finance and Policy, 2004.

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Das-Gupta, Arindam. Tax compliance costs and non-filing behaviour. New Delhi: National Institute of Public Finance and Policy, 2004.

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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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Musso, Juliet. Administering the sales and use tax: Improved information management should improve compliance. Sacramento, Calif. (925 L St., Suite 650, Sacramento 95814): Office of the Legislative Analyst, 1987.

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Krever, Richard E., Chris Evans, and Peter Mellor. Tax simplification. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2015.

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Green, Sue. Compliance costs and direct taxation: A research project into the hidden costs of tax compliance associated with the direct UK tax system. London: The Institute of Chartered Accountants in England and Wales, 1994.

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Kaplow, Louis. Accuracy, complexity, and the income tax. Cambridge, MA: National Bureau of Economic Research, 1994.

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García, Consuelo Díaz. Aspectos psicosociales de la tributación: Los costes del cumplimiento en el IRPF. [Spain]: Instituto de Estudios Fiscales, 1992.

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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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Green, Susan. Agency costs and tax compliance: Should we care about accountants? Bristol: BristolUniversity, Department of Economics, 1994.

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Book chapters on the topic "Tax compliance costs"

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Erard, Brian, and 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, edited by Allan Maslove, 137–70. Toronto: University of Toronto Press, 1993. http://dx.doi.org/10.3138/9781487575519-006.

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Slemrod, Joel. "5. Complexity, Compliance Costs, and Tax Evasion." In Taxpayer Compliance, Volume 2, edited by Jeffrey A. Roth and 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, and 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. "Modernizing Value-Added Tax." In Tax by Design for the Netherlands, 365–84. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780192855244.003.0020.

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The Dutch value-added tax (VAT), mandatorily based on the harmonized European Union (EU) version, is anything but a modern consumption tax that taxes all goods and services at a uniform rate. As exemplified by an analysis of the tax base, some 60% of the base is exempted (i.e. not taxed on output but on inputs). This distorts input choices, stimulates inefficient self-supply, and unnecessarily complicates administration and compliance. The welfare costs of the exemptions can be estimated at one-half of 1% of gross domestic product (GDP). If agreement for reform at the EU level is not forthcoming, EU member states should be allowed to replace their defective VATs with a modern version. This would strengthen competitive conditions.
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Bankole, Felix, and Zama Vara. "A Comparison of SOM and K-Means Algorithms in Predicting Tax Compliance." In Encyclopedia of Data Science and Machine Learning, 2573–93. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-9220-5.ch155.

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Compliance with taxes has been associated with the perceived probability of detection and severity of punishment. Firstly, taxpayers comply because the benefits far outweigh the costs. Secondly, decisions to comply are closely related to the individual's risk aversion. Lastly, the availability of opportunities to cheat and the perceived probabilities of detection and sanctions have a significant impact on taxpayer compliance. In this study, two unsupervised learning algorithms were employed. The algorithms used were self-organizing map (SOM) and k-means clustering in predicting corporate income tax compliance. SOM and k-means are two notable unsupervised learning clustering techniques. In this article, some experiments have been conducted to compare their effectiveness and performance.
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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, and 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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Rao, M. Govinda. "Tax Policy and Reforms in India." In Studies in Indian Public Finance, 45–76. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780192849601.003.0004.

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The lessons from optimal tax theory and best practice approaches show that tax reforms should attempt to broaden the base, lower the rates, and reduce rate differences to evolve a simple, predictable, and a transparent tax system. The objective should be to increase revenues by minimizing the cost of collection, compliance cost, and distortions. Indian tax system, in contrast, suffers from low tax-GDP ratio, much below its potential despite several attempts at reform. Income tax exemption to agricultural incomes narrows the base and opens up avenues for evasion. The assignment of the tax on agricultural incomes to the states and their reluctance to tax them has led to significant evasion and avoidance of the tax, often through misclassification. The proliferation of tax preferences in both direct and indirect taxes to achieve multiple objectives narrows the base, complicates the system, and reduces compliance. The wilful avoidance by multinationals with headquarters in tax havens has been a major source of revenue loss. The capacity of the tax administration also needs to be augmented to deal with complex business systems.
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Nandi, Biplob Kumar, Md Humayun Kabir, and Nandini Roy. "Automation of VAT System." In Research Anthology on Cross-Disciplinary Designs and Applications of Automation, 263–84. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-3694-3.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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Conference papers on the topic "Tax compliance costs"

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Sapiei, Noor Sharoja, and 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, and 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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Lima, Edson Sampaio de, Napole�o Verardi Galegale, Carlos Hideo Arima, and 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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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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Huhn, Sebastian, Stephan Eggersgluss, and 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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McElligott, John A., Joe Delanty, and 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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Obeid, Ahmad Fayyad, Eugene Bespalov, Dharam Sanghavi, Ahmad Almasri, Jose Magri, Majid Ismail Al Hammadi, A. M. Al Marzooqi, Kazuhito Kazumi Yoshimoto, Hajime Yamashita, and 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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Reports on the topic "Tax compliance costs"

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

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Occhiali, Giovanni, and Fredrick Kalyango. Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda. Institute of Development Studies (IDS), October 2021. http://dx.doi.org/10.19088/ictd.2021.018.

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Since the late 1970s, many countries have based their tax systems on self-assessment – taxpayers are expected to evaluate their liabilities autonomously, and voluntarily remit their tax due. If the tax system is perceived as fair and easy to navigate, with credible threat of penalisation for non-compliance, self-assessment reduces the cost of tax administration without significant revenue losses (Barr et al. 1977; Teviotdale and Thompson 1999; James and Alley 2004). On the other hand, self-assessment entails an increase in compliance costs for taxpayers, at the very least in terms of time spent complying with their obligations. However, none of the conditions mentioned above – fairness, simplicity and credibility – is easy to meet. Hence, initial moves towards self-assessment were met in many countries with an increased focus on what type of deterrence measures would increase taxpayer compliance (Forest and Sheffrin 2002), following the prevalent theoretical approach of the time (Allingham and Sandmo 1972). By the late 1990s, the focus was shifting to the perceived fairness and complexity of the tax system, increasingly seen as both a direct and indirect obstacle to compliance (Slemrod and Venkatesh 2002; Forest and Sheffrin 2002; Eichfelder and Schorn 2012). Intuitively, a taxpayer who does not understand their tax obligations has a hard time complying with them, and might well decide not to try at all – especially if penalisation is seen as unlikely.
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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), December 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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Santoro, Fabrizio, Laura Munoz, Wilson Prichard, and Giulia Mascagi. Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa? Institute of Development Studies (IDS), February 2022. http://dx.doi.org/10.19088/ictd.2022.003.

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New digital technologies are now being widely used in Africa and lower-income countries (LICs). This has had an impact on tax administration, which has been increasingly digitised. Specifically Digital Financial Services (DFS) and digital IDs can improve tax administration. They have the potential to identify taxpayers more easily, communicate with them better, enforce and monitor compliance, and reduce compliance costs. While the potential is clear, existing literature indicates some of the barriers. Take-up of digital technology is still low due to barriers. Also, when taking up the technology, taxpayers often tend to adopt various measures to minimise tax payments. Within tax administrations there are challenges to accessibility and use of quality data. Mistakes can be made when launching digitisation, and there are regulatory and political barriers for effective use of digital technology. Given this context, this paper summarises key questions that are relevant for research and policy development to make more effective use of digital technology in tax administration in Africa and LICs.
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Santoro, Fabrizio, Razan Amine, and Tanele Magongo. Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini. Institute of Development Studies, May 2022. http://dx.doi.org/10.19088/ictd.2022.006.

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Many tax authorities changed the mode of interacting with taxpayers from physical to online as a response to the Covid-19 pandemic, to diminish the spread of the virus. Eswatini, the country under study, mandated the use of online tax filing through the e-Tax system for all income tax payers, coupled with a zero-cash-handling policy for tax payment. By means of a difference-in-difference (DID) strategy, reinforced by a propensity score matching (PSM), this paper offers an impact evaluation of the mandate on taxpayer filing and payment behaviour. We present three sets of results. First, we describe which firms are most likely to register for e-Tax – mostly large firms and those in the primary and tertiary sectors. Second, we show that e-Tax uptake significantly improves filing behaviour, as well as payment behaviour. E-Tax registered taxpayers are less likely to file nil (by 60 per cent), declare more turnover and taxable income, and are 70 per cent more likely to pay conditional on filing. Third, we shed light on the mechanisms behind our main findings, showing that the technology improved accuracy and reduced compliance costs. E-Tax-registered treated taxpayers are more likely to file on time, file for VAT, report more accurately, and, on the payment side, to pay their liabilities in full.
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Prichard, Wilson. Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/ictd.2022.013.

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The past decade has witnessed a surge in international interest in the importance of tax morale. This is often defined, broadly, as taxpayer’s ‘non-pecuniary motivations for tax compliance’ (Luttmer and Singhal 2014: 150) – as a key component of strategies for strengthening tax compliance in lower-income countries. Whereas classic models of tax compliance focused on the importance of the threat of enforcement and the cost of compliance in shaping compliance, compliance decisions are also significantly shaped by non-pecuniary motivations. They can, for example, be an intrinsic commitment to paying taxes, expectations of reciprocity from government, or broader social norms. This has been reflected in growing interest in strategies for strengthening tax morale in order to encourage quasi-voluntary tax compliance (Prichard et al. 2019). A significant part of this literature has relied on surveys to measure taxpayer attitudes towards tax compliance (tax morale), and, in turn, to identify factors associated with higher or lower levels of reported tax morale.
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Pitt, Mark, and Joel Slemrod. The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns. Cambridge, MA: National Bureau of Economic Research, March 1988. http://dx.doi.org/10.3386/w2526.

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Santoro, Fabrizio. Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda. Institute of Development Studies, August 2022. http://dx.doi.org/10.19088/ictd.2022.011.

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The empirical evidence on the drivers of compliance is expanding quickly, but there is less evidence from low-income countries. Mass-media communication channels are a cheap option that budget-constrained revenue administrations can use to communicate with taxpayers. However, very little is known about the effectiveness of such tools in improving compliance. This paper starts to address this gap by testing the impact of two short animated videos on tax matters – one focusing on deterrence and the other on equity – that were used in a survey experiment. Using a unique dataset of survey and administrative data from Rwandan taxpayers, we are able to measure the impact on compliance perceptions and behaviour. We document two significant results. First, both videos are effective in improving perceptions around enforcement and equity. Second, only the deterrence video translates into more tax being remitted – the equity appeal fails to raise more revenue. We investigate the mechanisms behind this response, and show that prior behaviour of taxpayers might explain the different responses to our deterrence and equity treatments. Our intervention is highly cost-effective and easily scalable.
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