Journal articles: 'Tax compliance costs'

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 positive effect on taxpayer compliance, while tax compliance costs and financial conditions does not affect on taxpayer compliance. Keywords: Tax officer service quality, tax sanctions, tax compliance costs, tax sosialization, financial conditions, and taxpayer compliance

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 costs reduce non-compliance in low cheating regimes and may enhance it when many firms are cheating. Limitations. The model is at high level of abstraction and neglects many important detail that characterize each field where it could be potentially applied. Theoretical implications. The results provide one rationale for developing countries to be cautious with employing refined auditing schemes and for developed countries to promote complicated accounting procedures. Originality/value. Compatibility costs are not previously considered in economic analysis of compliance. Paper type – conceptual.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 of the costs generated by compliant behavior and we explain how such costs influence the entrepreneurs’ decision in the fiscal environment. If the costs are higher, entrepreneurs will take evasive initiatives and will refuse to comply. Among the numerous tools developed to fight corruption, the use of communication technologies has recently been researched and there is still need for further research in the Romanian economic environment. The use of digital public services reduces costs for entrepreneurs and increases their confidence in state institutions due to higher levels of transparency. We argue for increasing sustainable development in Romania through digital public services, thus fighting corruption and enhancing tax compliance.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 IBM SPSS 24 software. This is to find out the varaibel picture of Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing to Taxpayer Compliance.The results of this study prove that there is a significant influence between the variables of Moral Obligation and Quality of Service. Meanwhile, variable Tax Compliance Costs, Tax Sanctions, and E-Filing Implementation have no significant effect on Taxpayer Compliance.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 in both absolute money terms and relative to tax revenue in developed as well as developing countries than the administrative costs and the compliance costs are highly regressive in nature which disproportionately affects the small businesses. Further, the psychological costs are underexplored in the VAT compliance cost literature due to the difficulty in measuring them. This article also highlights the understudied area of VAT compliance costs in India and the importance of exploring the compliance burden in India.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 and submitting VAT returns takes the longest and costs the most. It is evident that, overall, the compliance costs are regressive: the smaller the business, the heavier the burden.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 examine the Austrian cooperative compliance pilot project known as horizontal monitoring that was aimed at large businesses and launched in 2011. We use survey data from representatives of firms participating in the pilot project and a sample of comparable firms under a traditional ex-post audit regime. We conduct group comparisons to test differences between these groups, as well as mediation analyses to shed light on more complex relationships between variables. Results show that horizontal monitoring firms perceive a significantly higher increase in tax certainty, which is associated with significant relative decreases in tax risk and compliance costs. Furthermore, while the quality of tax risk management upon entering the pilot project appears significantly higher for horizontal monitoring firms, they do not report greater improvement in tax risk management compared to the control group. These results are relevant for the development of cooperative compliance programs and the decision to participate in them.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 of analysis used is multiple linear regression. The results of this research is shows that the effect of the application of e-filling and e-invoicing has a positif effect on taxpayer compliance. Tax compliance cost have a negative effect on taxpayer compliance. While the effect of the application of the e-billing has no effect on taxpayer compliance.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 Taxpayer compliance. More and more both the service quality of tax officers and the increasingly heavy taxation sanctions imposed on SME Taxpayers, it will increase taxpayer compliance MSMEs. In addition, tax compliance costs have a negative effect on compliance MSME Taxpayers. The greater the tax compliance fee, the taxpayer compliance MSMEs will decline.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 calibrated so that most taxpayers receive refunds. (JEL H24, H26)

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 compliance costs from employers.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 horizontal trust (in others). Using a probit regression analysis of data from special Eurobarometer surveys conducted in 2007, 2013 and 2019, the finding is that although the likelihood of participating in tax non-compliance is largely not associated with the level of penalties and risk of detection, it is significantly associated with the level of vertical and horizontal trust, with participation in tax non-compliance increasing with lower vertical and horizontal trust. The implications for theory and for how public administrations tackle tax non-compliance are then discussed.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 on taxpayer compliance, this is evidenced by the tcount obtained by the compliance fee of -1.525 with Sig. = 0.131> 0.05. 2) Examination of tax has a negative and significant effect on compliance of taxpayers as evidenced by the t-value obtained by the compliance fee of -2,567 with Sig. = 0.012

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 self-preparers without self-employment income), international comparisons illustrate that the German burden is still located in the upper middle. The five most important cost drivers that increase individual costs are the use of tax advice, the appeal procedure, income, return complexity, and education. We cannot confirm that e-filing reduces taxpayers’ compliance costs.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 taxpayers are less likely to claim positions with weak support and the government is less likely to challenge positions with strong support inside the program. Further, we show that an increase in the ability of the tax authority to identify uncertain tax positions makes an enhanced relationship tax-compliance program more attractive to both the taxpayer and the tax authority. JEL Classifications: H26

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 knowledge. The objectives of this study are to determine the level and the relationship of tax complexity, tax compliance costs, tax rate and government transparency spending and tax education and tax knowledge and tax avoidance. This study employed the quantitative method by distributing the surveys to the SME taxpayers in Penang state. The total sample of this study was 420 respondents. Collected data were analyzed by using SPSS statistic version 25. As a result, the findings from the regression analysis revealed that tax complexity, tax compliance costs and tax education and tax knowledge significantly on the tax avoidance activities among SME taxpayers in Penang state. However, the study discovered that there is an insignificantly relationship between tax rate and government transparency spending with tax avoidance activities in Penang state. The results of this research are used to develop awareness among the SME owners and to reduce the tax avoidance cases in Penang, Malaysia.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 research is on corporate income tax (CIT) compliance costs. Our methodology is based on simulation of tax compliance costs between different entities in B&H - Federation of B&H (FB&H) and the Republika Srpska (RS), as well as measuring the effective tax burden for SMEs in B&H and the region. Our simulation of the CIT return of a company "X "in line with the entity law suggests that the effective tax burden is higher in RS than in FB&H entity. This is further confirmed with the effective tax rate formula applied in the second part of the research using data from the AMADEUS database. This result has an important policy implication for the fiscal authorities in B&H, as very often public discourse goes in the opposite direction to our finding.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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. This is evidenced by the significance result of 0.000<0.05. Tax sanctions (X2) have a positive and significant effect on the compliance of private taxpayers. This is evidenced by the significance result of 0.001<0.05. Compliance costs (X3) have a positive and significant impact on the compliance of private persons taxpayers. This is evidenced by the significance result of 0.000<0.05. Tax knowledge (X3) has a positive and significant effect on the compliance of private taxpayers. This is evidenced by the significance of 0.000<0.05.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

[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 compliance costs. [Findings] First, it should improve the correctness of the HTS tax simulation. Second, if a person filing a comprehensive income tax invoice reports a comprehensive income tax, he or she will be prepared to complete the financial statements, and it is impossible to prepare the financial statements without preparing the accounts for the transactions. Therefore, it is necessary to provide the electronic account service. Third, the scope should expand the scope of the target information. Fourth, the succession tax payment information inquiry shall be provided. Fifth, the payment of national taxes and local taxes should be incorporated. Sixth, revise the National Tax Service Act to exempt the completion of payments from taxpayers in the process of paying taxes to the taxpayer. [Implications] This study proposed a plan to improve the National Tax Service's home tax system to contribute to enhancing national competitiveness by easing the administrative cost caused by taxes by suggesting a plan to reduce tax compiliance costs. The tax cooperation cost reduction plan proposed in this study has a high sense of taxpayer in that it uses the “home tax system”, and the government can realize it.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 and improved comprehensibility of tax and other bureaucratic literature. Throughout the paper comparisons are drawn particularly between Britain and the USA.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 and to design a system that reduces their compliance costs. The author looks at the importance of the small business sector and the stages of development and growth of firms; presenting the small business tax policy, and then providing some policy and managerial recommendations. The author's intention is not to measure direct tax and compliance costs, but simply to reflect on some key policy parameters.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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)

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 modeling to test the hypotheses in the research model. The research results found that there are 5 factors that have a significant influence on the enforced tax compliance of businesses in Ho Chi Minh City, Vietnam. They are Legitimate Power of Tax Authority, Service Quality of Tax Authority, Tax Information, Coercive Power of Tax Authority, and Tax Education, and the remaining 6 factors do not affect the enforced tax compliance of the businesses industry in Ho Chi Minh City, Vietnam. Policymakers, tax authorities, and other stakeholders based on this research can come up with more appropriate solutions to enhance the enforced tax compliance behavior of businesses.

APA, Harvard, Vancouver, ISO, and other styles

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.

Full text

Abstract:

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 Bureau of Economic Analysis (BEA) are used to test an empirical model if trust in government has a positive impact on tax compliance of the least compliant taxpayers group - nonfarm sole proprietors - controlling for the deterrent effects of tax enforcement. The results indicate that the higher trust in government improves tax compliance. The paper contributes to the existing literature on tax compliance by combining survey and statistical income reporting data to find evidence that perceptions about the trust in the government translate into actual tax payments

APA, Harvard, Vancouver, ISO, and other styles

Journal articles on the topic 'Tax compliance costs'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles