Costs of Compliance in Small and Medium-Sized Businesses1

1981 ◽  
Vol 6 (1) ◽  
pp. 25-33
Author(s):  
Paul Sommers ◽  
Roland J. Cole
Keyword(s):  
Small Businesses ◽  
Washington State ◽  
Probability Of Detection ◽  
High Time ◽  
Compliance Costs ◽  
Low Probability ◽  
Empirical Tests

This paper develops and tests a theory of compliance costs. Tension between not complying, with a low probability of detection, and complying, incurring quite high time and money costs, should result in varied choices for a sample of small businesses but high costs per dollar of revenue for those that comply. Medium-sized businesses are likely to comply because many costs are invariant with respect to size, and because they are likely to be caught if they do not comply. Empirical tests of this theory for a Washington State small- and medium-sized business sample confirm that small businesses report higher mean costs, but have greater variability across firms, than medium-sized businesses.

scholarly journals Analysis of Low Probability of Detection Capability for Chaotic Standard Map-Based FH-OFDMA System

2021 ◽  
Vol 11 (5) ◽  
pp. 2198
Author(s):  
Junwoo Jung ◽  
Jaesung Lim ◽  
Sungyeol Park ◽  
Haengik Kang ◽  
Seungbok Kwon
Keyword(s):  
Detection Probability ◽  
Probability Of Detection ◽  
Lower Probability ◽  
Symbol Sequence ◽  
Ofdma System ◽  
Standard Map ◽  
Detection Probabilities ◽  
Low Probability ◽  
Transmitted Symbol ◽  
Basic Symbol

A frequency hopping orthogonal frequency division multiple access (FH-OFDMA) can provide low probability of detection (LPD) and anti-jamming capabilities to users against adversary detectors. To obtain an extreme LPD capability that cannot be provided by the basic symbol-by-symbol (SBS)-based FH pattern, we proposed two FH patterns, namely chaotic standard map (CSM) and cat map for FH-OFDMA systems. In our previous work, through analysis of complexity to regenerate the transmitted symbol sequence, at the point of adversary detectors, we found that the CSM had a lower probability of intercept than the cat map and SBS. It is possible when a detector already knows symbol and frame structures, and the detector has been synchronized to the FH-OFDMA system. Unlike the previous work, here, we analyze whether the CSM provides greater LPD capability than the cat map and SBS by detection probability using spectrum sensing technique. We analyze the detection probability of the CSM and provide detection probabilities of the cat map and SBS compared to the CSM. Based on our analysis of the detection probability and numerical results, it is evident that the CSM provides greater LPD capability than both the cat map and SBS-based FH-OFDMA systems.

scholarly journals Factors driving tax compliance costs of small businesses in the South African construction industry

2019 ◽  
Vol 19 (1) ◽  
Author(s):  
Obert Matarirano ◽  
Germinah E. Chiloane-Tsoka ◽  
Daniel Makina
Keyword(s):  
Construction Industry ◽  
South African ◽  
Small Businesses ◽  
Tax Compliance ◽  
The South ◽  
Compliance Costs

scholarly journals An Empirical Analysis Of The Impact Of Tax Rates On Subchapter S Elections

2011 ◽  
Vol 11 (2) ◽  
pp. 84
Author(s):  
Linda Burilovich
Keyword(s):  
Small Businesses ◽  
Tax Rates ◽  
Corporate Tax ◽  
Double Taxation ◽  
Trade Off ◽  
Taxable Income ◽  
Corporate Form ◽  
Empirical Tests ◽  
The Impact ◽  
Loss Firms

Selecting the appropriate form of organization may be a difficult choice for a small business firm. The corporate form offers legal liability but imposes double taxation. The choice often becomes a trade-off between the nontax benefits of incorporating and the costs of double taxation. Certain small businesses qualify to make an election under Subchapter S of the tax code which allows them to operate as a corporation, but avoid the corporate tax by passing through taxable income or loss to shareholders. These firms are known as S corporations. This article examines the impact of personal and corporate tax rates on the propensity for small businesses to elect to operate as S corporations. The behavior of gain and loss firms is analyzed separately. Empirical tests suggest that tax rates do have a significant and sometimes surprising impact on this choice. These findings have significance for policymakers in attempting to reduce the costs of taxes to new firms which may be inhibited from entering the market due to the impact of double taxation.

Administrative and Compliance Costs of Value Added Tax (VAT): A Review

2021 ◽  
pp. 097226612110588
Author(s):  
S. Vishnuhadevi
Keyword(s):  
Small Businesses ◽  
Tax Compliance ◽  
Value Added ◽  
Operating Costs ◽  
Tax Revenue ◽  
Compliance Cost ◽  
Compliance Costs ◽  
Factors Associated ◽  
Administrative Costs ◽  
Decision Factors

This article surveys the existing literature on the compliance and administrative costs of VAT incurred by the businesses and the governments respectively. The review focuses on the concepts and components of VAT operating costs, the link between the tax compliance costs and the tax compliance decision, factors associated with compliance costs and the steps taken by various countries to mitigate these costs. The major studies of VAT compliance cost since 1980 and the methodologies adopted are summarised. The review of the studies shows that the VAT compliance costs are higher and significant in both absolute money terms and relative to tax revenue in developed as well as developing countries than the administrative costs and the compliance costs are highly regressive in nature which disproportionately affects the small businesses. Further, the psychological costs are underexplored in the VAT compliance cost literature due to the difficulty in measuring them. This article also highlights the understudied area of VAT compliance costs in India and the importance of exploring the compliance burden in India.

scholarly journals Low Probability of Detection Communication: Opportunities and Challenges

2019 ◽  
Vol 26 (5) ◽  
pp. 19-25 ◽  
Author(s):  
Shihao Yan ◽  
Xiangyun Zhou ◽  
Jinsong Hu ◽  
Stephen V. Hanly
Keyword(s):  
Probability Of Detection ◽  
Low Probability

Very low probability of detection of TiH2 molecule in a cosmic object

New Astronomy ◽  
2016 ◽  
Vol 48 ◽  
pp. 1-4 ◽  
Author(s):  
M.K. Sharma ◽  
M. Sharma ◽  
S. Chandra
Keyword(s):  
Probability Of Detection ◽  
Low Probability ◽  
Cosmic Object

scholarly journals Factors affecting the response of Seychelles Scops-owl Otus insularis to playback of conspecific calls: consequences for monitoring and management

2002 ◽  
Vol 12 (4) ◽  
pp. 353-364 ◽  
Author(s):  
David Currie ◽  
James Millett ◽  
Mike Hill ◽  
Nirmal Jivan Shah
Keyword(s):  
Fixed Points ◽  
Response Times ◽  
Probability Of Detection ◽  
Territory Size ◽  
Detection Rates ◽  
Factors Affecting ◽  
Significant Seasonal Variation ◽  
Repeated Use ◽  
Low Probability ◽  
Current Monitoring

The endemic Seychelles Scops-owl Otus insularis is a Critically Endangered restricted range species currently only recorded in the upland forest of Mahé, the largest (152 km2) and highest (903 m) island in the granitic Seychelles. We studied the response of colour-ringed individuals to playback of conspecific calls, to determine factors affecting playback reaction, to monitor behaviour and to assess the reliability of current monitoring techniques. Playback of the territorial waugh call was conducted at fixed points (c. 200 m apart) every month along a total transect length of 8.4 km between April 1999 and May 2001. On the basis of responses and movements of marked individuals we identified 12 territories and noted their boundaries. Mean territory length was 2.92 points (approximately 400 m), equivalent to a conservative estimated territory size of c. 12–16 ha. Males were more frequently detected than females/pairs. The probability of detection (males vs. females/pairs) was 0.87 vs. 0.50 on territory; 0.65 vs. 0.26 at fixed points within territories; and 0.58 vs. 0.22 at fixed points along the transect. There was some significant seasonal variation in detection rates at fixed points within territories for both males and pairs, and in general there was a low probability of detecting individuals around June-August and a high probability of detection around April and, to a lesser degree, October. Response times and owl-recorder distances were not influenced by moon phase or time of playback. This study provides the first baseline data on individual responses to the systematic repeated use of playback in Seychelles Scops-owl. We discuss the implications for current monitoring and its application to other similar Otus species.

scholarly journals COMPETITION POLICY EVALUATION THROUGH DAMAGE ESTIMATION IN FUEL RETAIL CARTEL IN LONDRINA, BRAZIL

2019 ◽  
Vol 23 (2) ◽  
Author(s):  
Simone Maciel Cuiabano
Keyword(s):  
Policy Evaluation ◽  
Competition Policy ◽  
Supply And Demand ◽  
Probability Of Detection ◽  
Competition Authority ◽  
Damage Estimation ◽  
Deterrence Effect ◽  
Low Probability ◽  
South Of Brazil ◽  
The City

ABSTRACT This paper estimates the fuel retailer cartel damages in the city of Londrina, Parana, part south of Brazil, using reduced and structural forms for supply and demand. Brazilian Competition Authority (CADE) documents help to characterize the ethanol and gasoline retailers involved in the collusion. The objective is to evaluate competition policy by comparing the amount of estimated damages with the amount of applied fines. This paper also adds an important result to gasoline substitution, as data shows ethanol is perceived as a perfect substitute and its price is inelastic. Results show an overcharge of 3.6% to 6.6% in the gasoline market and up to 12% in the ethanol market during collusion. Fines should consider the deterrence effect and, giving the low probability of detection, CADE’s applied fines seemed to be in line with this objective.

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