Search Results - subject:"Tax complexity"

Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment

Blesse, Sebastian - 2021

Taxpayers often view tax rules and filing processes as complicated. In this paper I study whether the perceived tax uncertainty among peers leads to a reduction of voluntary tax compliance. I find strong supportive evidence for this hypothesis using a survey experiment for a large representative...

Persistent link: https://www.econbiz.de/10012511366

Are your tax problems an opportunity not to pay taxes? : evidence from a randomized survey experiment

Blesse, Sebastian - 2021

Persistent link: https://www.econbiz.de/10012510337

Taxes, the tax administrative burden and the entrepreneurial life cycle

Braunerhjelm, Pontus; Eklund, Johan E.; Thulin, Per - In: Small business economics : an international journal 56 (2021) 2, pp. 681-694

Persistent link: https://www.econbiz.de/10012489340

Complexidade, conformidade e arrecadação tributária

Cabello, Otávio Gomes; Nakao, Silvio Hiroshi - In: Economia e sociedade : revista do Instituto de Economia … 30 (2021) 3, pp. 1033-1050

Persistent link: https://www.econbiz.de/10012805112

Do your tax problems make tax evasion seem more justifiable? : evidence from a survey experiment

Blesse, Sebastian - In: European journal of political economy 78 (2023), pp. 1-22

Persistent link: https://www.econbiz.de/10014457419

Predictors of tax compliance intentions among self-employed individuals : the role of trust, perceived tax complexity and antecedent-based intervention strategies

Owusu, Godfred Matthew Yaw; Bekoe, Rita Amoah; Mintah, … - In: Small enterprise research 30 (2023) 1, pp. 49-70

Persistent link: https://www.econbiz.de/10014280725

The relation between tax complexity and foreign direct investment: Evidence across countries

Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2020

This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly … developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association … between total tax complexity, as proxied by the TCI, and the location probability. When we decompose the TCI into tax code …

Persistent link: https://www.econbiz.de/10012153738

Tax complexity in Australia: A survey-based comparison to the OECD average

Hoppe, Thomas - 2020

This article comprehensively reviews Australia's corporate income tax complexity as faced by multinational corporations …

Persistent link: https://www.econbiz.de/10012153739

Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda

Musimenta, Doreen - In: Cogent Business & Management 7 (2020) 1, pp. 1-19

importance of the normal analytical deliberation of knowledge requirements and tax complexity by taxpayers in influencing their … taxpayers to obtain extra training as well as seeking external professional advice in order to comply. Therefore, that tax … complexity has a direct and indirect impact (through compliance costs) on tax compliance. Rather than focusing only on the …

Persistent link: https://www.econbiz.de/10012657226

Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda

Musimenta, Doreen - In: Cogent business & management 7 (2020) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10012632129