scholarly journals BUSINESS CHARACTERISTICS, TAX ADMINISTRATION AND TAX COMPLIANCE BY SMES IN NIGERIA

2018 ◽  
Vol 3 (Special) ◽  
pp. 7-17
Author(s):  
Abidemi C. Adegboye ◽  
Ifeoluwa Alao-Owunna ◽  
Monday I. Egharevba
Keyword(s):  
Ownership Structure ◽  
Small Businesses ◽  
Tax Compliance ◽  
Small Scale ◽  
Tax Administration ◽  
Business Taxes ◽  
Personal Taxes ◽  
Tax Education ◽  
Compliance Behaviour

This study evaluates the relative impacts of tax administration and business characteristics on the tax compliance behaviour of small scale businesses in Nigeria. The role of tax education as an effective tax administration strategy is also considered. Results show that tax education stimulates small businesses tax compliance behaviour, a result that is robust for both business taxes and personal taxes. It is also found that overall tax administration system in Nigeria does not have significant impact on tax compliance among small businesses in Nigeria due to inefficiencies and corruption in the system. Business ownership structure, registration status, and management qualification/experience are all found to promote tax compliance by small businesses in Nigeria.

scholarly journals A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries

2021 ◽  
Vol 17 (2) ◽  
pp. 27-43
Author(s):  
Munyaradzi Duve ◽  
Daniel P. Schutte
Keyword(s):  
Developing Countries ◽  
Small Businesses ◽  
Tax Compliance ◽  
Empirical Literature ◽  
Formal Sector ◽  
Tax System ◽  
Classification Framework ◽  
Tax Systems ◽  
Compliance Behaviour ◽  
System Characteristics

This paper considers the effect of the presumptive tax system characteristics on the tax compliance behaviour of small businesses in developing countries. Since the concept of presumptive taxation involves several features influencing the formalisation of small businesses, this paper seeks to survey three key areas of literature: targeted taxpayers, thresholds and timeframe. This paper differs fundamentally from previous studies in that it analyses presumptive tax system characteristics. A descriptive review approach was followed in evaluating the empirical literature on presumptive tax system characteristics. A content analysis was then performed on literature about categories and subcategories provided in the classification framework. The review highlights similarities and conflicting evidence of presumptive tax system characteristics in transforming the compliance behaviour of small businesses. It was concluded that the blended use of information technology and existing presumptive tax systems can facilitate the movement of small businesses from the informal to the formal sector.

scholarly journals How Social Factor Determine Individual Taxpayers’ Tax Compliance Behaviour in Malaysia?

2021 ◽  
Vol 21 (3) ◽  
pp. 1444-1463
Author(s):  
Nivakan Sritharan ◽  
Sahari Salawati ◽  
Sharon Choy-Sheung Cheuk
Keyword(s):  
Social Factors ◽  
Pearson Correlation ◽  
Social Factor ◽  
Tax Compliance ◽  
Survey Method ◽  
Political Affiliation ◽  
Factor Determine ◽  
The Individual ◽  
Compliance Behaviour

The aim of this study is to clarify the role of social factors on individual taxpayers’ tax compliance behaviour in Malaysia. Studies with similar topics express the fact that there still exists a gap in thedeveloping countries that impact the decision making on tax compliance. Malaysia is a multi-racial and cultural country with social factors to impact on tax compliance. Some of the factors impacting are cultural impact, political affiliation, and religiosity, which are considered to be playing an important role in individual tax compliance behaviour. The researcher used a survey method of research design. For that the population targeted was the individual taxpayers across Malaysia. A sample of 419 respondents had been taken for this study, using a convenient sampling method. Pearson correlation and multiple regression analysis had been employed to analyse the data. The outcome of the study reveals that changes in government policies, referral groups, the role of LHDN, and political affiliation are the main important variables that determine individual taxpayers’ tax compliance behaviour. This paper studied social factor variables, which finally fills the gap that existed in the literature and helps tax administration to develop effective compliance risk treatment.

scholarly journals The Role of Small Businesses (Small Scale Economic Projects) in Alleviating the Acuity of Unemployment

2017 ◽  
Vol 10 (3) ◽  
pp. 120 ◽  
Author(s):  
Haga Elimam
Keyword(s):  
Saudi Arabia ◽  
Unemployment Rate ◽  
Small Businesses ◽  
Direct Relationship ◽  
Negative Relationship ◽  
Small Scale ◽  
Kingdom Of Saudi Arabia ◽  
Employment Opportunities ◽  
Time Series Approach

Small businesses are the essential constituents in the development of economy and generating employment opportunities within country. Unemployment is the major concern, which is spreading its roots in various forms and dimensions. The objective of the study was to examine the role of small businesses in alleviating the acuity of unemployment rate. Quantitative approach has been utilized to examine the role of small businesses. Therefore, data was collected from general statistics, directorate of the Kingdom of Saudi Arabia, during the years 2005-2013. Multiple Regression Analysis using the time series approach has been implemented to analyze the gathered information through SPSS version 20.0. The findings have stated that there was a significant impact of small projects on the unemployment rate of Saudi Arabia (p=0.097). Furthermore, statistically insignificant results were revealed for amount of funding variable (p=0.451). A negative relationship has been determined between unemployment rate and amount of funding; while positive and direct relationship was determined between unemployment rate and population. Small businesses are vital in escalating the economy of the country and sustaining the environmental protection. However, small businesses must amend themselves according to the strategies devised for large projects to contribute more to alleviate unemployment rate in the Kingdom of Saudi Arabia.

scholarly journals The Effects of Taxation on Economic Development: the Moderating Role of Tax Compliance Among SMEs

2022 ◽  
Author(s):  
Eugene Adjei Werekoh
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Wealth Creation ◽  
Economic Progress ◽  
Global Cost ◽  
Tax Education ◽  
Developed Nations ◽  
Moderating Role

Abstract The amount of revenue collected often determines a country's economic growth and development. Taxes continue to be one of the most important constituents in managing nationwide income in emerging and developed nations. In this sense, tax evasion might have serious effects, especially because the global cost of non-compliance by taxpayers is quite significant. Small and medium-sized firms (SMEs) are the backbone of economies around the world, driving economic progress and growth, as well as innovation and wealth creation. The high incidence of tax non-compliance among SMEs, on the other hand, stymies the progress that SMEs are meant to bring to many nations. Thus, the study aim at assessing the effects of taxation on economic development with its moderating role of tax compliance. The descriptive research design with quantitative approach was employed. The population of the study consist is 10,000 SMEs operating in Kumasi currently with a sample size of 400 SMEs. The instrument for data collection in this study was questionnaire. The data that was collected was analysed using SPSS. The findings demonstrated that in formulating strategies to enhance voluntary compliance, it is crucial for the relevant authorities to be aware of, understand and appreciate taxation taxpayers’ compliance behaviour and the need to provide tax education services. The results indicated that tax compliance enhanced the effectiveness of taxation to impact on economic development. The moderating role of tax compliance in the relationship between taxation and economic development was low but positive.

scholarly journals Integral Tax Collection Index as a New Approach to Assessing Tax Administration

2021 ◽  
Vol 13 (6) ◽  
pp. 54-80
Author(s):  
A.L. Osmolovskaya-Suslina ◽  
◽  
S.R. Borisova ◽  
V.A. Moskvina ◽  
◽  
...  
Keyword(s):  
Tax Compliance ◽  
Tax Administration ◽  
Budget Process ◽  
Tax Collection ◽  
Tax Base ◽  
Ex Post ◽  
Tax Payments ◽  
Budget Forecasts ◽  
Budget Execution

Budget mobilization and improvements in the quality of tax administration are always among the top priorities for fiscal authorities. During periods of instability the role of tax compliance and budget execution increases even more. Times like these require quick analysis and adaptation of the tax system to changing economic conditions, and do not always allow conventional scientific approaches to be used in the analysis of tax collection. Fiscal authorities are faced with the need to create relatively simple tools for assessing that would allow one to analyze revenues with a minimum set of data and to assess the efficiency of the tax authorities taking into account changes in the macroeconomic environment. The integral index of collection presented in this work can help solve this problem. The essence of the approach is to analyze the coherence of two dynamics: actual tax receipts and their proxy tax base. The methodical advantages of the proposed indicator are its relative simplicity and versatility. It is applicable for most of the tax and non-tax payments and can be used both independently and in conjunction with other indicators of tax collection completeness. The above makes the index a convenient tool for quick analysis at different stages of the budget process—it can be useful not only for ex-post understanding of trends in budget revenues execution and tax administration dynamics, but also for improving the accuracy of budget forecasts ex-ante.

scholarly journals Do South African Small Businesses Prefer Conservative Tax Advice To Aggressive Tax Advice?

2012 ◽  
Vol 11 (6) ◽  
pp. 697
Author(s):  
Melissa Lubbe ◽  
Gerhard Nienaber
Keyword(s):  
South Africa ◽  
Small Business ◽  
South African ◽  
Tax Evasion ◽  
Small Businesses ◽  
Tax Compliance ◽  
Rural South ◽  
Tax Practitioners ◽  
Tax Relief ◽  
Compliance Behaviour

Taxpayers relationship with tax practitioners may influence tax compliance behaviour. International research has been inconclusive on whether taxpayers prefer conservative tax approaches or more aggressive approaches. There has been only limited research on taxpayers preferences in South Africa. Several tax relief measures are available to South African small businesses as growing enterprises, but such entities may lack skilled tax staff and they therefore rely on tax practitioners. The first objective of this study is to determine whether such taxpayers prefer conservative or aggressive tax advice from practitioners. The second objective is to determine whether small business taxpayers would continue to use their tax practitioners services if they disagree with a suggested tax approach. Questionnaires were sent to 50 small businesses in a rural South African town. The data showed that most participating small business taxpayers prefer conservative advice but will agree with the tax practitioner, irrespective of the type of tax advice offered. As long as the advice does not involve tax evasion, they prefer to retain a tax practitioners services irrespective of the type of advice and their (dis)agreeing with it.

scholarly journals MEDIASI DAYA TARIK FASHION DALAM HUBUNGAN KEINOVASIAN PRODUK DENGAN KINERJA PEMASARAN

2019 ◽  
Vol 20 (2) ◽  
pp. 30
Author(s):  
Hendar Hendar
Keyword(s):  
Small Businesses ◽  
Product Innovation ◽  
Dynamic Capabilities ◽  
Positive Influence ◽  
Small Scale ◽  
Company Performance ◽  
Fashion Industry ◽  
Entrepreneurial Marketing ◽  
Marketing Performance

This paper aims to investigate and examine the role of fashion attractiveness in mediating therelationship between product innovation (uniqueness and novelty) and marketing performance.A total of 229 small businesses in Indonesia were selected to be tested for regressionalrelationships of the four constructs. This study finds a positive influence of product novelty anduniqueness on fashion attractiveness, yet it does not affect marketing performance. Mediationanalysis shows that fashion attractiveness plays an important role in bridging the relationshipof product novelty and product uniqueness on marketing performance. Through an in-depthexamination of a variety of literature about dynamic capabilities, entrepreneurial marketing,and company performance, this paper offers a unique analysis of the correlation of productnovelty and product uniqueness on fashion attractiveness as well as its impact on marketingperformance in the small-scale fashion industry. Conceptual discussion and empirical result ofthe study extend previous researches on the culture of product innovation in small businesses.Keywords: Keinovasian Produk, Kebaruan Produk, Keunikan Produk, Day Tarik Fashion,Kinerja Pemasaran

scholarly journals PERAN PEMERINTAH TERHADAP MASYARAKAT KORBAN KONFLIK DAN KONDISI KEHIDUPAN SOSIAL PASKA DAMAI

2021 ◽  
Vol 6 (2) ◽  
pp. 115-126
Author(s):  
Mukhlis Mukhlis ◽  
Abdul Manan
Keyword(s):  
Small Businesses ◽  
Legal Protection ◽  
Field Research ◽  
Social Conditions ◽  
Small Scale ◽  
Library Research ◽  
The Social ◽  
The Government ◽  
Role Of The Government

Jambo Keupok is a village where there was violence by the TNI against civilians and was recorded as one of the gross human rights violations during the conflict between RI-GAM. The purpose of this study was to determine the role of the government towards conflict victims and the post-peaceful social conditions of society. This research is a qualitative research by combining library research and field research. The instruments used in this study were documentation, observation, and in-depth interviews. Data analysis techniques used is the Analysis Interactive Miles and Hubermen 1994 model: data reduction, data display and conclusions. The results showed that the role of the government was to provide legal protection, reveal all perpetrators of violence against citizens and provide assistance in the form of business capital, employment and education costs to children victims of conflict. The social conditions of the conflict-affected communities in Jambo Keupok are better than before, although they are still traumatized by the incident 17 years ago, the victims' families accept it sincerely what has happened in the past and they have been carrying out their usual activities by opening small businesses in small-scale, farming, gardening and so on.

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