NON COMPLIANCE TAX ATTITUDE IS CONSIDERED UNACCEPTABLE IN SMALL BUSSINES

Optimal Tax Mix with Income Tax Non-compliance∗

Although developing countries face high levels of income inequality, they rely more on consumption taxes, which tend to be linear and are less effective for redistribution than a non-linear income tax. One explanation for this pattern is that the consumption taxes are generally more enforceable in these economies. This paper studies the optimal combination of a linear consumption tax, with a no...

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...

Ranking Effective Behavioural Factors Affecting Non –compliance in Business Tax from the Professional Perspective

The country's tax system has always faced many challenges in the business sector, and various factors have caused lack of tax compliance in this sector. In this research, the identification and ranking of effective behavioural factors affecting non-compliance of business tax has been pursued with the aim[1] of answering the question that " what are the most important factors affecting the non-c...

Compliance of Small Firms with the Value Added Tax

Governments are coming under increasing pressure to augment their revenues to offset the social costs of globalization and ever-widening trade and capital liberalization. Unarguably, the most sustainable way to procure additional resources is taxation. In this context, one of the main challenges for developing countries is how to bring the informal sector into the tax net. Influential instituti...

Unnecessary uncertainty is unacceptable.