Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where International Financial Reporting Standards become mandatory; ii) a...

According to Internal Revenue Service (IRS)data, a majority of small business are sole proprietorships. Soleproprietorships have more difficulties complying with tax obligations thanother taxpayer groups. The purpose of this report was to provide informationabout the types of expenses that sole...

In a developing country like Ghana, Micro, Small, and Medium Scale Enterprises (MSMEs) play an important role in the socio-economic development of the economy. Payment of income tax by MSMEs remains one of the key sources of government revenue for development activities in Ghana. However, not...