Developing countries are increasingly concerned about improving country competitiveness
and productivity as they face the increasing pressures of globalization and attempt to …

The shortage of literature regarding the tax administration burden, particularly in the
hospitality and tourism sector in the context of least developed countries, still exists. This …

This paper analyses how corporate taxes can affect investment and productivity. To address
this question the paper uses data from a set of 42 developing countries taken from the World …

This article reports the results of the first research on the compliance costs of large corporate
taxpayers in Indonesia in 2010. Using a mail survey of 3,000 questionnaires with a response …

The focus of this article is on the burden imposed by all aspects of compliance with tax
obligations in New Zealand. It explores the levels of research into tax compliance costs …

Investment Climate surveys (ICs) are a recent instrument used by the World Bank to identify
key obstacles to country competitiveness and to guide policy reforms and government …

Developing countries are increasingly concerned about improving country competitiveness
and productivity, as they face the increasing pressures of globalization and attempt to …

This research explores the role of religiosity in tax compliance. Specifically, the role that
religiosity has on tax morale which, in turn, influences tax compliance. The aim of this …

This paper (a) provides a framework for quantifying any economy's flexibility, and (b) reviews
the evidence on New Zealand firms' birth, growth and death. The data indicate that, by and …

In SME governance, previous studies examined either motives for starting a business
(financials, lifestyle, independence) or obstacles faced by SME owners. This study integrates …