EXPLORATION OF TAX COMPLIANCE DETERMINATION ON MICRO, SMALL AND MEDIUM ENTERPRISE

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT FORUM ON TAX ADMINISTRATION: SMALL/MEDIUM ENTERPRISE (SME) COMPLIANCE SUBGROUP Information Note Understanding and Influencing Taxpayers’ Compliance Behaviour

The Effect of on tax professionals ' perception of tax complexity on tax compliance behavior

Today, the role of tax professionals has become an important issue in tax policy due to more complex and ambiguous tax laws. For this reason, the study of the activities of tax professionals is important for two reasons. Firstly, Taxpayers use the services of tax professionals to meet their tax obligations. Secondly, tax professionals, more than taxpayers, experience the issue of tax complexity...

Tax Compliance, Tax Compliance, Tax Morale, and Governance Quality

Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...

Enterprise Architecture for Small and Medium Enterprise Growth

A key constraint for growing small and medium enterprises (SMEs) is the business skills required to grow the enterprises through the stages of transformation. Criticism against growth stage models for SMEs is of concern, since these models contain the typical knowledge that appeals to managers of small enterprises as guidance in how to manage growth. In this article we propose the SMEAG model t...

The Efficacy of Small Option for Small and Medium Enterprise

An upgrade of the lending sector of Ghana requires modern and improved met of banking. Securitization is one of the modern processes used to leverage on lending in many banking sectors. The aim of the study was to assess the readiness and preparedness of the banking industry of Ghana towards the adoption of securitization. The study involved a survey and a quantitative research design in which ...