Search Results - subject:"Electronic Tax"

Leveraging data to improve tax compliance for micro and small firms: Evidence from Brazil

Motta Cafe, Renata; Yarygina, Anastasiya; Escalante, Lisseth - 2024

A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is collected through massive information cross-checking...

Persistent link: https://www.econbiz.de/10014564025

Leveraging data to improve tax compliance for micro and small firms : evidence from Brazil

Motta Cafe, Renata; Yarygina, Anastasiya; Escalante, Lisseth - 2024

Persistent link: https://www.econbiz.de/10014552970

A test of behavioural changes to electronic levy: Evidence from mobile money transactions in a developing country

Tetteh, Carlos Kokuvi; Amoah, Anthony; Kwablah, Edmund; … - In: Cogent Economics & Finance 11 (2023) 1, pp. 1-19

statistically significant determinants of behavioural changes to the electronic tax in Ghana. The results suggest varying …

Persistent link: https://www.econbiz.de/10015074768

A test of behavioural changes to electronic levy : evidence from mobile money transactions in a developing country

Tetteh, Carlos Kokuvi; Amoah, Anthony; Kwablah, Edmund; … - In: Cogent economics & finance 11 (2023) 1, pp. 1-19

statistically significant determinants of behavioural changes to the electronic tax in Ghana. The results suggest varying …

Persistent link: https://www.econbiz.de/10014500804

The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance

Night, Sadress; Bananuka, Juma - In: Journal of Economics, Finance and Administrative Science 25 (2020) 49, pp. 73-88

Purpose - The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the … relationship between attitude towards electronic tax system and tax compliance using evidence from small business enterprises (SBEs … version). Findings - Adoption of electronic tax system is a partial mediator in the association between attitude towards …

Persistent link: https://www.econbiz.de/10013192170

The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance

Night, Sadress; Bananuka, Juma - In: Journal of economics, finance & administrative science 25 (2020) 49, pp. 73-88

Persistent link: https://www.econbiz.de/10012260157

Factors affecting electronic tax compliance of small and medium enterprises in Vietnam

Huyen Thi Dieu Le; Men Thi Bui; Giang Thi Cam Nguyen - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 823-832

Persistent link: https://www.econbiz.de/10012692575

Ease of paying taxes : the electronic tax system in Nigeria

Awai, Esther Stella; Oboh, Timothy - In: Accounting and taxation review : A&TR 4 (2020) 1, pp. 63-73

Persistent link: https://www.econbiz.de/10012207594

Factors affecting the adoption and usage of electronic tax system in Ethiopia in the case of Addis Ababa city large taxpayers

Woldemariam, Mathewos - In: African journal of science, technology, innovation and … 14 (2022) 7, pp. 1896-1907

Persistent link: https://www.econbiz.de/10013455075

Antecedents of tax compliance of small business enterprises: a developing country perspective

Sadress, Night; Bananuka, Juma; Orobia, Laura; Opiso, Julius - In: International Journal of Law and Management 61 (2019) 1, pp. 24-44

Purpose The purpose of this study was to investigate the contribution of attitude towards electronic tax system …, adoption of electronic tax system and isomorphic forces to tax compliance of small business enterprises (SBEs) in a developing … Statistical Package for Social Sciences. Findings Attitude towards electronic tax system, adoption of electronic tax system and …

Persistent link: https://www.econbiz.de/10014782139