Determinants of Tax Compliance in Small and Medium Enterprises
Determinants of Tax Compliance in Small and Medium Enterprises

Author: Nelson Maseko

Publisher: LAP Lambert Academic Publishing

Published: 2012-05

Total Pages: 136

ISBN-13: 9783659129216

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Tax compliance is currently a topical issue, especially in developing countries, as governments seek ways to improve efficiency in tax revenue collection to finance their budgets. SMEs are the majority business taxpayers in most developing countries and thus their compliance levels directly impact on the governments' tax revenue collection. This study investigated the determinants of tax compliance in SMEs, focusing on how tax knowledge and compliance costs affect tax compliance behaviour of SMEs in Zimbabwe. The main objectives of the study were to investigate how business conditions of SMEs, perceptions of SME operators, levels of tax knowledge and compliance costs can affect SMEs' tax compliance behaviour. The results indicated that SMEs face unique business conditions which cause them to bear high tax compliance burdens. The perceptions of SME operators about tax fairness and government spending greatly affect their tax compliance decisions. The study found tax knowledge to have no correlation with tax registration compliance but weak negative correlations with filing compliance. Compliance costs were found to have negative correlations with tax compliance.

Income Tax Non-compliance of Small and Medium Enterprises in Malaysia
Income Tax Non-compliance of Small and Medium Enterprises in Malaysia

Author: Hijattulah Abdul Jabbar

Publisher:

Published: 2009

Total Pages: 680

ISBN-13:

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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.

Factors Influencing Individual Taxpayer Compliance Behaviour
Factors Influencing Individual Taxpayer Compliance Behaviour

Author: Ken Devos

Publisher: Springer Science & Business Media

Published: 2013-09-30

Total Pages: 356

ISBN-13: 9400774761

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This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue. Based on Australian data derived from the data bases of the Australian Taxation Office as an example, this book presents findings that provide lessons for tax systems around the world. Regardless of the type of tax system in place, taxpayers of all nationalities are concerned about how their tax authorities deal with non-compliance and in particular how the tax authorities go about encouraging compliance and ensuring a fair tax system for all. The book presents empirical evidence concerning taxpayer compliance behavior with particular attention being drawn to the moral values of taxpayers, the perceived fairness of the tax system and the deterrent measures undertaken by revenue authorities which influence that behavior. Other issues examined include the degree to which tax penalties operate as an effective deterrent to curbing behavior and how taxpayers' level of general tax knowledge and awareness also impacts upon their actions.​

Advances in Taxation
Advances in Taxation

Author: John Hasseldine

Publisher: Emerald Group Publishing

Published: 2024-06-20

Total Pages: 257

ISBN-13: 1835495842

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Volume 31 of Advances in Taxation includes studies from expert contributors, exploring topics such as: firms’ domestic and foreign effective tax rates; tax avoidance; and tax compliance. A study reviews prior literature on tax increment financing, an economic development tool frequently used by U.S. local governments.

Tax Morale What Drives People and Businesses to Pay Tax?
Tax Morale What Drives People and Businesses to Pay Tax?

Author: OECD

Publisher: OECD Publishing

Published: 2019-09-11

Total Pages: 68

ISBN-13: 9264755020

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Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.

Tax Administration and Firm Performance
Tax Administration and Firm Performance

Author: Ms.Era Dabla-Norris

Publisher: International Monetary Fund

Published: 2017-04-14

Total Pages: 40

ISBN-13: 1475595166

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Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.