and Binh Tran-Nam for their comments on this and earlier drafts of the paper. The views and opinions in this paper do not necessarily reflect the positions or policies of the Internal Revenue Service nor of the International Business Machines Corporation. 2 The IRS Office of Research is currently developing improved methods to measure and model U.S. small business federal taxpayer compliance burden. Characteristics of this population include having “burden without liability ” and suffering “diseconomies of lack of scale”. In addition, much of their burden is associated with activities “behind the forms ” not easily linked to details of their tax return data. Recent research initiatives focusing on small business income and employment tax bu...
This Paper Reviews the Literature on the Compliance Costs Incurred by Businesses and Individuals Bec...
This Paper Reviews the Literature on the Compliance Costs Incurred by Businesses and Individuals Bec...
Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congre...
I n 1998, IBM Business Consulting Services (IBM) began working withthe Internal Revenue Service (IRS...
Inland Revenue has an ambitious program of tax compliance cost re-search. It has two major aims: • F...
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a c...
This study is part of an international research project (across four countries) which is evaluating ...
This reports presents evidence on the compliance costs of medium-sized businesses based on a survey ...
Empirical research carried out in different countries provides strong evidence that tax compliance c...
This study investigates the reasons why Small Business Individuals (SBI) have a poor reputation on ...
One of the major issues associated with taxation are the costs incurred by taxpayers when they com...
This study focuses on the burden of tax compliance of Small and Medium Enterprises (SMEs) in Vietnam...
This study estimates the income tax compliance costs, and measures possible noncompliance behaviour,...
Tax compliance costs often fall heavily on small and medium enterprises (SMEs). The international ta...
Tax-related compliance is one of the major difficulties facing small and medium enterprises (SMEs) i...
This Paper Reviews the Literature on the Compliance Costs Incurred by Businesses and Individuals Bec...
This Paper Reviews the Literature on the Compliance Costs Incurred by Businesses and Individuals Bec...
Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congre...
I n 1998, IBM Business Consulting Services (IBM) began working withthe Internal Revenue Service (IRS...
Inland Revenue has an ambitious program of tax compliance cost re-search. It has two major aims: • F...
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a c...
This study is part of an international research project (across four countries) which is evaluating ...
This reports presents evidence on the compliance costs of medium-sized businesses based on a survey ...
Empirical research carried out in different countries provides strong evidence that tax compliance c...
This study investigates the reasons why Small Business Individuals (SBI) have a poor reputation on ...
One of the major issues associated with taxation are the costs incurred by taxpayers when they com...
This study focuses on the burden of tax compliance of Small and Medium Enterprises (SMEs) in Vietnam...
This study estimates the income tax compliance costs, and measures possible noncompliance behaviour,...
Tax compliance costs often fall heavily on small and medium enterprises (SMEs). The international ta...
Tax-related compliance is one of the major difficulties facing small and medium enterprises (SMEs) i...
This Paper Reviews the Literature on the Compliance Costs Incurred by Businesses and Individuals Bec...
This Paper Reviews the Literature on the Compliance Costs Incurred by Businesses and Individuals Bec...
Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a congre...