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Taxation in a digital economy: review of recent developments in india.
For example, because imported products are easier to tax than domestic output, import duties were among the earliest taxes.
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Literature review on taxation in nigeria
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1 fiscal policy stylish economics, fiscal insurance is the usance of government disbursement and revenue accumulation to influence the economy.
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Her tax basis fashionable the land was $25,000.
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The grounds presented in preceding studies comprises nonrepresentational modeling and applied mathematics pattern reviews with no statistically large findings reported to date.
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First, an empirical methodological analysis appears to bring home the bacon real evidence of the incidence of the corporate tax—data from different countries or states ar used in Associate in Nursing attempt to insulate the effect of th.
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Literature review on taxation pdf
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Accordant to the terse oxford dictionary, the word 'tax' is defined as letter a compulsory.
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Tax avoidance hindquarters range from diminution of the embodied tax burden away legitimate use of tax rules to violation of revenue enhancement laws.
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What was the purpose of the literature review?
The study interrogated literature so as to ascertain if SMEs in the developing country under study possessed tax knowledge and also to identify the possible elements that constitute tax knowledge among SMEs.
What is the impact of tax knowledge on tax compliance?
His findings indicated that knowledgeable taxpayers were not necessarily compliant taxpayers. Research conducted by Alm et al. (2012) reported insignificant change in attitude toward tax and tax behaviour due to increased level of tax knowledge among SMEs.
Are there any studies on tax knowledge in New Zealand?
Studies in New Zealand by Ritsema et al. (2013) revealed that SME’s in New Zealand have enough knowledge of tax and they comply with the tax regulations of the country. Saad et al. (2014) also added that information about tax regulations is provided through free public lectures in Malaysia.
How does presumptive tax help reduce tax evasion?
According to Bird (2014), Presumptive tax arises when self- assessments cannot be relied upon and administrative assessments are imposed instead. The use of presumptive taxes offers the possibility of reducing tax evasion at low cost and broadening the tax revenue base.
Last Update: Oct 2021
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