Narrow search
Showing 1 - 10 of 78
Cover Image
The influence of the introduction of self assessment on compliance behaviour of individual taxpayers in Malaysia
Loo, Ern Chen - 2006
Self assessment for individual taxpayers was first introduced in Malaysia for the 2004 year of assessment. This change … taxpayers and tax administrators in Malaysia. In particular, self assessment has placed the onus on individual taxpayers, both … introduction of self assessment on the compliance behaviour of individual taxpayers in Malaysia. In addition, the research sought …
Persistent link: https://www.econbiz.de/10009480038
Cover Image
Sales Tax Enforcement: An Empirical Analysis of Compliance Enforcement Methodologies and Pathologies
Christian, Philip C - 2010
Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of...
Persistent link: https://www.econbiz.de/10009460568
Cover Image
The effects of the self-assessment system on tax compliance costs of small and medium enterprises in Malaysia
School of Economics and Finance
This paper briefly discusses the importance of Small and Medium Enterprises (SMEs) in Malaysia. The concepts of tax … compliance costs and prior compliance costs studies, both internationally and in Malaysia, are succinctly reviewed. The … follows that of earlier studies in Australia (by Pope et al), Malaysia, Singapore and Hong Kong (by Ariff et al). …
Persistent link: https://www.econbiz.de/10009434950
Cover Image
Estimating and Alleviating the Goods and Services Tax Compliance Cost Burden Upon Small Business
Pope, Jeff - 2001
The burden of small business acting as an 'unpaid tax collector', particularly for the Goods and Services Tax (GST), is currently subject to much political debate in Australia. However, realistic proposals as how best to alleviate this burden are few and far between. This article reviews...
Persistent link: https://www.econbiz.de/10009441777
Cover Image
Factors influencing transfer pricing compliance: an Indonesian perspective
Mulyani, Yeni, Business Law & Taxation, Australian … - 2010
Transfer pricing has become a major concern for tax authorities and multinational enterprises (MNEs) worldwide. Transfer pricing is one of several tax minimization mechanisms used by MNEs and an especially difficult one to audit. Previous studies on tax compliance have mainly focused on...
Persistent link: https://www.econbiz.de/10009484233
Cover Image
Šešėlinės ekonomikos masto vertinimas
Krumplytė, Jolita - 2011
Disertacijoje nagrinėjama aktuali šešėlinės ekonomikos vertinimo problema. Mokslininkai pripažįsta, kad dabartinis šešėlinės ekonomikos vertinimo metodinis potencialas yra nepakankamas: šio reiškinio mastas vertinamas taikant netiesioginius makroekonominius metodus, priimant...
Persistent link: https://www.econbiz.de/10009479038
Cover Image
Evaluation of the Extent of the Shadow Economy
Krumplytė, Jolita - 2011
The dissertation examines a topical problem of evaluating the shadow economy. The scientists recognize, that the current methodical potential for the shadow economy evaluation is insufficient because the size of the shadow economy is evaluated based on indirect macroeconomic methods, accepting...
Persistent link: https://www.econbiz.de/10009479039
Cover Image
Three essays in public finance
Williams, Roberton C. (contributor) - 2009
Taxes are major source of public funds to finance government expenditures. Taxauthorities impose different kind of taxes and employ many agents to collect taxeseffectively. Some dutiful taxpayers will undoubtedly pay their tax liabilities whilemany others will not. The Internal Revenue Service...
Persistent link: https://www.econbiz.de/10009429304
Cover Image
Corporate Tax Avoidance and High Powered Incentives
Desai, Mihir A.; Dharmapala, Dhammika - 2004
This paper analyzes the links between corporate tax avoidance, the growth of highpowered incentives for managers, and the structure of corporate governance. We develop and test a simple model that highlights the role of complementarities between tax sheltering and managerial diversion in...
Persistent link: https://www.econbiz.de/10009430104
Cover Image
Požiūriai į neapmokestinamas pajamas, 2004 m. balandis
Nausėdienė, Inga - 2004
Tyrimo tikslas: įvertinti atlyginimų "vokelyje" praktikos paplitimo mastus Lietuvoje. Respondentams buvo pateikti klausimai, ar jie gauna neapmokestinamų pajamų bei klausta, kokią dalį pajamų procentais sudaro tokios neapmokestinamos pajamos. Socialinės demografinės charakteristikos:...
Persistent link: https://www.econbiz.de/10009478373