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Gaming the system : an investigation of small business owners' attitudes to tax avoidance, tax planning, and tax evasion
Onu, Diana; Oats, Lynne; Kirchler, Erich; Hartmann, … - In: Games 10 (2019) 4/46, pp. 1-17
To a large extent, the body of research that looks at individuals’ compliance with the law focuses on the dichotomy between compliance as rule-following and noncompliance as rule-breaking. However, a fascinating case of noncompliance is that where individuals selectively follow existing rules...
Persistent link: https://www.econbiz.de/10012167814
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Determinants of tax non-compliance behaviour of small and medium scale enterprises in Nigeria
Adebiyi, Sulaimon Olanrewaju; Amole, Bilqis Bolanle; … - In: Colombo business journal : international journal of … 13 (2022) 1, pp. 1-26
Persistent link: https://www.econbiz.de/10013365254
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Tax compliance of small and medium enterprises : evidence from Indonesia
Inasius, Fany - In: Accounting & taxation : AT 7 (2015) 1, pp. 67-73
Persistent link: https://www.econbiz.de/10011289159
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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
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The effect of audit activity on tax declaration : evidence on small businesses in Italy
D'Agosto, Elena; Manzo, Marco; Pisani, Stefano; … - In: Public finance review : PFR 46 (2018) 1, pp. 29-57
Persistent link: https://www.econbiz.de/10011900549
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Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour?
Vincent, Olusegun; Stevenson, Anthony; Owolabi, … - In: Journal of economic criminology 1 (2023), pp. 1-10
of sociodemographic characteristics of SME entrepreneurs on tax (non)compliance behaviour. Information on tax non …-compliance behaviour and sociodemographic variables was elicited from (N = 382) SME entrepreneurs from six geopolitical zone divisions of … sociodemographic variables including age, education and business sectors of the SME entrepreneurs are significant determinants of tax …
Persistent link: https://www.econbiz.de/10014517087
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Az eva tapasztalatai vállalkozói interjúk alapján
Semjén, András (contributor);  … - 2008
By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus increasing tax revenues received from such...
Persistent link: https://www.econbiz.de/10003805146
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Tax compliance of small business in transition economies : lessons from Bulgaria
Pašev, Konstantin (contributor) - 2005
Persistent link: https://www.econbiz.de/10002719248
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A magyar vállalkozások adózási magatartása és pénzügyi fegyelme
Tóth, István János; Semjén, András - In: Külgazdaság 43 (1999) 1, pp. 29-55
Persistent link: https://www.econbiz.de/10001433320
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Clearing the Bar : Improving Tax Compliance for Small Firms Through Target Setting
Al-Karablieh, Yazan; Koumanakos, Evangelos; Stantcheva, … - 2022
We use a new dataset of the universe of Greek corporate tax returns to study a voluntary tax compliance program for small firms. This “self-assessment” program prescribed target taxable profit margins (the ratio of taxable profits to revenues) for different types of activities. Firms that...
Persistent link: https://www.econbiz.de/10013289108