scholarly journals Can E-Filing Reduce Tax Compliance Costs in Developing Countries?

2013 ◽  
Author(s):  
Fatih Yılmaz ◽  
Jacqueline Coolidge
Keyword(s):  
Developing Countries ◽  
Tax Compliance ◽  
Compliance Costs

Tax compliance of financial services firms: a developing economy perspective

2019 ◽  
Vol 22 (1) ◽  
pp. 14-31 ◽  
Author(s):  
Doreen Musimenta ◽  
Sylvia Naigaga ◽  
Juma Bananuka ◽  
Mariam Ssemakula Najjuma
Keyword(s):  
Developing Countries ◽  
Financial Services ◽  
Tax Compliance ◽  
Firm Level ◽  
Cross Sectional ◽  
Compliance Costs ◽  
Tax Morale ◽  
Content Type ◽  
Study Results ◽  
Financial Services Firms

Purpose The purpose of this study is to examine the contribution of tax morale, compliance costs and tax compliance of financial services firms in Uganda. Design/methodology/approach This study is cross-sectional and correlational and adopts firm-level data collected using a questionnaire survey of 210 financial services firms in Uganda from which usable questionnaires were received from 152 financial services firms. Findings Tax morale and compliance costs contribute up to 20.6 per cent of the variance in tax compliance of the financial services firms. Tax morale and tax compliance are positively and significantly associated. Results further indicate that compliance costs and tax compliance are positively and significantly associated. National pride and trust in government and its legal systems as dimensions of tax morale independently are significantly associated with tax compliance. Results also indicate that administration costs and specialist costs as dimensions of compliance costs individually are significantly associated with tax compliance. Research limitations/implications This study results should be generalized with caution, as they are limited to the financial services firms in Uganda. Originality/value Whereas there has been a number of studies on tax compliance in both developed and developing countries, this is the first study on the African scene to examine the contribution of tax morale and compliance costs on tax compliance of financial services firms in a single suite. It is unbelievable that the financial services firms, especially commercial banks which are highly regulated by the central bank in many developing countries, can afford to report tax payables year after year.

scholarly journals The Study on the Reduction of Tax Compliance Costs in Korea

2015 ◽  
Vol null (44) ◽  
pp. 1-21
Author(s):  
이진수 ◽  
김정호
Keyword(s):  
Tax Compliance ◽  
Compliance Costs

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

Governmentality of Value Added Tax compliance using Electronic Fiscal Devices in Malawi

2021 ◽  
Vol 12 (4) ◽  
pp. 0-0
Keyword(s):  
Developing Countries ◽  
Tax Compliance ◽  
Value Added ◽  
Government Agencies ◽  
Business Associations ◽  
Value Added Tax ◽  
National Budget ◽  
Ways Of Thinking ◽  
Complex Relationships ◽  
Power And Authority

This paper critically analysed the implementation of Electronic Fiscal Devices (EFD) in supporting value added tax (VAT) compliance. The study draws on the concept of governmentality to highlight ways of exercising power and authority among VAT stakeholders using the case of Malawi. The findings showed that tax regime discourse was important in shaping the ways of thinking and acting of stakeholders in the implementation of EFD. Complex relationships emerged as a result of implementing EFD between the revenue authority and VAT registered operators, foreign-owned businesses, business associations, government agencies and donors. While the revenue authority managed to achieve VAT compliance using EFD, there was resistance from VAT registered operators and business organisations which affected the growth of the tax regime and financing of the national budget. The study contributes to the understanding of EFD use and VAT compliance in the context of developing countries.

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.

The Income Tax Compliance Costs of Private Households: Empirical Evidence from Germany

2019 ◽  
Vol 47 (5) ◽  
pp. 925-966 ◽  
Author(s):  
Kay Blaufus ◽  
Frank Hechtner ◽  
Janine K. Jarzembski
Keyword(s):  
Income Tax ◽  
International Comparisons ◽  
Tax Compliance ◽  
Cost Burden ◽  
Compliance Costs ◽  
Private Households ◽  
Self Employment ◽  
Upper Bound Estimate ◽  
Total Burden ◽  
Appeal Procedure

Using a survey of more than 18,000 taxpayers in North Rhine-Westphalia (Germany), we estimate the income tax compliance costs of German households and study the determinants of these costs. We find that taxpayers need between 9.13 and 10.23 hours and spend €106 to meet their income tax obligations. The average total burden is between €228 (lower bound estimate) and €321 (upper bound estimate). The aggregate cost burden ranges between 2.03 percent and 2.92 percent of the German income tax revenues of tax year 2015. Although these costs have decreased significantly over recent years (mainly for self-preparers without self-employment income), international comparisons illustrate that the German burden is still located in the upper middle. The five most important cost drivers that increase individual costs are the use of tax advice, the appeal procedure, income, return complexity, and education. We cannot confirm that e-filing reduces taxpayers’ compliance costs.

scholarly journals A Survey of Tax Compliance Costs of Flemish SMEs: Magnitude and Determinants

2011 ◽  
Vol 29 (4) ◽  
pp. 605-621 ◽  
Author(s):  
Bilitis Schoonjans ◽  
Philippe Van Cauwenberge ◽  
Catherine Reekmans ◽  
Gudrun Simoens
Keyword(s):  
Tax Compliance ◽  
Compliance Costs

Do public governance and patriotism matter? Sales tax compliance among small and medium enterprises in developing countries: Jordanian evidence

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmad Farhan Alshira'h ◽  
Hasan Mahmoud Al-Shatnawi ◽  
Manaf Al-Okaily ◽  
Abdalwali Lutfi ◽  
Malek Hamed Alshirah
Keyword(s):  
Developing Countries ◽  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Arab Countries ◽  
Sales Tax ◽  
Public Governance ◽  
Content Type ◽  
The Public ◽  
Medium Enterprises

PurposeThe purpose of this study is to better understand the issues on tax compliance. This study aims to examine the influence of patriotism and public governance on the sales tax compliance of small and medium enterprises (SMEs) and to examine the interaction between patriotism and public governance on sales tax compliance.Design/methodology/approachThis study was carried out by soliciting the opinions of owner-managers of SMEs in Jordan through a survey that was distributed by self-administered. This paper uses partial least squares structural equation modelling to investigate the influence of patriotism, public governance and the interaction of these two mechanisms on sales tax compliance for a sample of 385 SMEs.FindingsThis paper finds that patriotism and the public governance increase and improve the level of sales tax compliance. The findings also supported the interaction effect of patriotism on the relationship between public governance with sales tax compliance. Thus, all the hypothesised relationships were supported.Practical implicationsTax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan, may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen the compliance of eligible SMEs to further boost their sales collections.Originality/valueVery few studies have examined the determinants of sales tax compliance, and there has been an absence of work that examines the influence of the patriotism and public governance on sales tax compliance. This paper, therefore, fills a gap in the literature by providing the first empirical evidence about the influence of patriotism and public governance on sales tax compliance of SMEs in developing countries. This study is the initial paper to examine the interaction between patriotism and public governance on sales tax compliance among SMEs in developing countries

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