compliance costs of taxation
Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece
... tax compliance cost field have examined most of the different types of tax and most of the different types of ...tax compliance costs range from 2% to 10% of the revenue yield from those taxes; up to ...
31
Sources of Tax Compliance Costs for Malaysian Corporate Taxpayers
... Administrative costs are the costs incurred by the government in order to administer and collect the taxes (Sandford, ...the costs of operating the tax departments, especially the salaries and wages ...
13
Tax Compliance Costs of Small and Medium Scale Enterprises in Nigeria
... tax compliance unduly burdensome and often has a distortionary effect on the growth of SMEs (Masato, ...tax compliance are: high tax rates, Low efficiency, high collection charges, waste of time for ...
25
Presumptive Taxation in Ukraine Assessment of Previous and Current Systems from the Fiscal Perspective
... (presumptive) taxation system is reducing tax compliance ...simplified taxation systems (1) are ineffective because they didn’t reduce tax compliance costs, (2) lack equity because they ...
23
Sources of corporate income tax compliance costs: The case of Malaysian self assessment system
... found compliance costs of UK corporation tax in 1986-87 were £300 million in aggregate and half of the compliance costs incurred were fees paid to external tax ...provided compliance ...
6
Fiscal Instruments for Sustainable Development: The Case of Land Taxes
... community-owned cropland is primarily driven by land clearance for palm oil plantations, a main export staple crop. Under the business-as-usual scenario, intact forest cover will decline to 4 percent by 2020, but ...
83
Introducing EU Reduction Targets on Regulatory Costs: A Feasibility Study CEPS Research Report No 2017/10 July 2017
... In terms of accuracy, data are certainly available for a limited umber of industry sectors and policy areas, but as already explained the scalability of the exercise would require extensive data collections. Overall, the ...
106
Poor compliance and increased mortality, depression and healthcare costs in patients with congenital adrenal hyperplasia
... A potential weakness of our study lies in our use of non-exposed control patients instead of patients with other chronic inborn diseases in our analyses of healthcare use and costs. Over 98% of the UK population ...
37
Entrusting the trustees: the regulation of self managed superannuation funds in Australia
... Australian Taxation Office, Draft Self Managed Superannuation Funds Ruling SMSFR 2011/D1: Self Managed Superannuation Funds: limited recourse borrowing arrangements - application of key concepts (2011) ...
308
A weighted location differential tax method in environmental problems
... uniform taxation the same marginal abatement costs are assumed with the economy in total to use the cheapest pollutant control methods in each ...uniform taxation may impose excess costs. Thus ...
21
Cost-effectiveness of changes in alcohol taxation in Denmark: a modelling study
... changed taxation was passed on from producers to consumers. Taxation is a population wide intervention, assumed to affect the entire adult population of 16 years or older (except ...of taxation on ...
13
Trade and customs procedures: the compliance costs for UK meat imports: a case study
... Much of the study received active support from the UK’s International Meat Trade Association (IMTA), the Association of Port Health Authorities (APHA) and senior officials at the UK Department for Business, Innovation ...
50
Taxation of Software Development Costs: Debugging the Proposed Regulations, 10 Computer L.J. 335 (1990)
... 54 The 1983 proposed regulations provided that the costs of developing computer software were not research or ex- perimental expenditures within the meaning of section 1[r] ...
31
Modelling international freight traffic with a particular focus on access transport to a peripheral island
... capital costs (over thirty years) (d) a new ro-ro port at Loughshinny (40 miles north of Dublin), cost €200 million (e) enhanced high- speed sea freight services, net additional vessel capital cost of €4,072 ...
46
Tax agents perceptions of the corporate taxpayers' compliance costs under the self assessment system
... The main research contributions are: i this is the first study which attempt to quantify the external CIT compliance costs of Malaysian PLCs under SAS; ii this study is likely to act as [r] ...
16
The Effect of the Tax System as an Institutional Factor on the Business Structure in Europe
... the taxation system prevented smaller firms to grow (as the highest corporate taxes were paid by the 10-19 employee group); Sweden was left with many microfirms and very few large ...
14
A Decade of Change: A Case Study of Regulatory Compliance Costs in the Produce Industry
... approved changes to its Heat Illness Standard, effective May 1, 2015. Employers must provide shade structures that are sufficient to cover all employees taking breaks at one time when the temperature is above 80ºF. ...
29
Globalization, multinationals and institutional diversity
... Costs of doing business tend to be high: costs of labour, costs of regulation; taxation Not suitable for economizing on costs High on specialist knowledge and skill External labour marke[r] ...
46
Taxation, infrastructure, and endogenous trade costs in New Economic Geography
... Apart from varying these modelling parameters, we also simulate variations of the two policy parameters tax and κ. We refer to these two parameters as ’policy parameters’, since these two values may be chosen by the ...
30
Nonlinear effect of corruption, uncertainty, and growth
... where corruption is widespread and accepted as a norm, the probability of paying bribes becomes close to unity. This eliminates uncertainty stemming from noncollusive corrup- tion, and hence, decreases the negative ...
23