Tax penalties in SME tax compliance

Świstak, Artur

doi:10.3326/fintp.40.1.4

Cited by 26 publications

(31 citation statements)

References 13 publications

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“…Level of transparency also affects Tax Compliance (Fagbemi et al, 2011). SMEs form part of taxpayers of a country (Artur Swistak, 2015). Low level of tax compliance is common among SMEs especially the sole proprietors (Engelshalk, 2004;OECD, 2009;2014) According to Marti (2010), tax compliance means carrying out tax obligations as indicated by the law freely and completely.…”

Section: Tax Compliancementioning

confidence: 99%

“…Many SMEs especially sole proprietors and owner -operated incorporated companies may not be literate enough in tax matters to handle tax filing and remittances (Evans et al, 2005;Engstom et al;. Also, many SMEs may not be able to engage the services of Tax professional to handle their taxes (Swistak, 2015;). Attitude to tax is essential in tax compliance as regards taxation, tax payer's perspective may be positive or negative.…”

Section: Tax Compliancementioning

confidence: 99%

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Measuring Tax Compliance among Small and Medium Enterprises in Nigeria

Aladejebi¹

2018

IJAT

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This study examined the level of tax compliance among owners of small and medium enterprises (SMEs) in Nigeria. Small business is vital to the economy of Nigeria. The sample size for the research was 250 and 223 SME owners responded through the questionnaire distributed. The quantitative method was used in analyzing the data collected. SPSS was used to analyze the data. Findings showed that female SME owners are more tax compliant than male counterparts. There is a need for tax education among SME owners. There is multiple taxations. Tax amnesty can increase the level of tax compliance.

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Section: Tax Compliancementioning

confidence: 99%

Section: Tax Compliancementioning

confidence: 99%

Measuring Tax Compliance among Small and Medium Enterprises in Nigeria

Aladejebi¹

2018

IJAT

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“…So, the higher the level of truth, means to count and count. The accuracy of depositing, and filling and submitting taxpayer notifications, is expected to increase the level of taxpayer compliance in carrying out and meeting tax obligations [9].…”

Section: Literature Reviewmentioning

confidence: 99%

The Influence on Tax Rate and Tax Sanction on Tax Compliance of Non-Employees

Indrawan¹,

Putra²

2020

Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)

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This study aims to examine how tax rate and tax sanction retribution increase tax compliance. Independent variables in this study are tax rate and tax sanction and dependent variables are tax compliance of non-employees. Development of developing countries in various fields is being actively carried out by the current government to meet the various needs of its people, so this requires the government to think of what steps should be taken in raising funds and optimizing state revenues as much as possible as taxes. Nonemployee taxpayer compliance in the city of Bandung as a whole is classified as compliant in carrying out its tax obligations. However, there are still some things that are considered sufficient by the taxpayer in terms of tax rates and tax sanction. This is because non-employee personal taxpayer compliance is still inadequate because tax rates and tax sanction are still not optimal in their application. The selected sample is the tax compliance of non-employees registered in KPP Pratama Bandung Cibeunying. The data used in this study is primary data with a result of the questionnaire distributed directly to individual tax payers non-employees. This study wants to know the effect of tax rate and tax sanctions on tax compliance. This research is quantitative research using the partial least square (PLS-SEM) method. The population in this study is tax compliance of non-employees registered SPT period 2017 in KPP Pratama Bandung Cibeunying. The sample in this study is individual taxpayers not employees small and medium business activities in Padasuka village. The result of this study can explain the tax compliance of non-employees that are influenced by the tax rate and tax sanction.

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“…But pure economic rationality is seen as insufficiently explanatory and is a case for including other variables in order to justify observed levels of compliance. Thus, models of tax compliance have been developed by introducing sociological and psychological factors, aiming to explain taxpayers' behaviour based on variables such as age, gender, education, income level, income source, occupation, peer influence, fairness and tax morale (Degl'Innocenti & Rablen, 2017;Hartl, Hofmann, Gangl, & Hartner-Tiefenthaler, 2015;Poppelwell, Kelly, & Wang, 2012;Swistak, 2016).…”

Section: Background 21 Accountants' Perceptions Of Tax Issues: a Litmentioning

confidence: 99%

The Autonomous Taxation of Corporate Expenses in Portugal

Dinis

Martins

Lopes

2019

Accounting, Economics, and Law: A Convivium

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Portuguese corporate income tax has a special feature rarely seen in other countries. Autonomous taxes are levied on an extensive set of corporate expenses, irrespective of corporate profitability. Fiscal revenue from the autonomous taxation of expenses comprises about 12 % of corporate income tax receipts, which illustrates its relevance for the tax authorities and the corporate world. As autonomous tax rules are usually interpreted and applied to certain corporate expenses by chartered accountants (CAs) when computing income tax liabilities and filling in tax returns, the purpose of this paper is to present an empirical study of the perceptions of Portuguese CAs regarding key dimensions of autonomous taxation of expenses (ATE), as these influence corporate tax management. Using a sample of 665 CAs surveyed, and applying factor analysis, the paper concludes that tax complexity, tax compliance and tax planning are the main dimensions of ATE perceived by respondents. Besides the corporate income tax impact on fiscal management, new layers of complexity, planning opportunities and compliance costs are perceived to be added by ATE. Additionally, by applying cluster analysis, the paper finds that sociodemographic characteristics of CAs (e. g. age, gender, professional environment, level of expertise) generate clusters of CAs with different perceptions of the role and consequences of ATE in the management of corporate tax affairs.

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Tax penalties in SME tax compliance

Abstract: artur swistak: tax penalties in sme tax compliance financial theory and practice 40 (1) 129-147 (2016)

Cited by 26 publications

References 13 publications

Measuring Tax Compliance among Small and Medium Enterprises in Nigeria

Measuring Tax Compliance among Small and Medium Enterprises in Nigeria

The Influence on Tax Rate and Tax Sanction on Tax Compliance of Non-Employees

The Autonomous Taxation of Corporate Expenses in Portugal

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