Literature review on the impact of tax knowledge on tax compliance among small medium enterprises in a developing country

W Newman, N Mwandambira… - International Journal …, 2018 - search.proquest.com
The purpose of this desktop study was to evaluate the impact of tax knowledge on tax
compliance among small medium enterprises (SMEs) in a developing country. The study …

Tax compliance costs: A review of cost burdens and cost structures

S Eichfelder, F Vaillancourt - Available at SSRN 2535664, 2014 - papers.ssrn.com
Our paper provides a comprehensive report of empirical research on tax compliance costs.
Compared to previous reviews, our focus is on average costs for sub-groups (individual …

[PDF][PDF] Factors that affect tax compliance among small and medium enterprises (SMEs) in North Central Nigeria

OW Atawodi, SA Ojeka - International journal of business …, 2012 - pdfs.semanticscholar.org
Tax is an important stream of revenue for government's development projects. However, tax
compliance among SMEs is poor. Therefore, this study was conducted using SMEs in Zaria …

Challenges in understanding compliance behaviour of taxpayers in Malaysia

EC Loo, C Evans, MA McKerchar - Asian Journal of Business and …, 2012 - papers.ssrn.com
Since the implementation of self assessment in Malaysia almost a decade ago, taxpayers'
compliance behaviour has attracted considerable attention. Tax compliance research in …

SMEs' tax compliance costs and IT adoption: the case of a value-added tax

A Azmi, NS Sapiei, MZ Mustapha, M Abdullah - International Journal of …, 2016 - Elsevier
The objective of this study is to examine the factors behind the adoption of a tax-compliant
accounting system among small and medium-sized enterprises (SMEs) using the …

Cash economy: tax evasion amongst SMEs in Malaysia

A Mohamad, MH Zakaria, Z Hamid - Journal of Financial Crime, 2016 - emerald.com
Purpose The purpose of this study is to investigate the relationship between tax evasion and
certain demographic factors such as location, engagement of tax agent, size and type of …

[PDF][PDF] Effects of multiple taxation on the performance of small and medium scale business enterprises in Benue State

SI Ocheni, TI Gemade - … Journal of Academic Research in Business …, 2015 - academia.edu
This study is on the effects of multiple taxation on the performance of small and medium
scale enterprises (SMEs). Over the years, small and medium scale enterprises (SMEs) have …

[PDF][PDF] Computerized accounting systems usage by small and medium scale enterprises in Kumasi Metropolis, Ghana

RB Amanamah, A Morrison, K Asiedu - Research Journal of Finance …, 2016 - academia.edu
The study focused on establishing the level of usage, benefits and challenges of
computerized accounting systems (CAS) by small and medium scale enterprises (SMEs) …

Tax policy, SMEs compliance, perception and growth relationship in Ghana: an empirical analysis

B Ameyaw, J Korang, E Twum… - British Journal of …, 2016 - classical.goforpromo.com
Tax plays a significant role in the growth of Small and Medium Enterprises (SMES). In a
developing country like Ghana, SMES play important roles in the development of the …

Effect of goods and service tax system on business performance of micro, small and medium enterprises

N Bhalla, RK Sharma, I Kaur - SAGE Open, 2023 - journals.sagepub.com
Tax and economy go hand in hand, and whenever any overhaul in tax structure takes place,
it becomes essential to evaluate its effect on its sector and concerned businesses. The …