Lumumba et al discovered factors that also affect compliance costs of (2010) summarized the factors for sme taxpayer non- smes as anticipation of tax problems and tax compliance in kenya as inability to understand tax laws avoidance, insufficient knowledge of business owners, and a feeling that one is not paying a fair share of tax. The political factors affecting business are often given a lot of importance several aspects of government policy can affect business all firms must follow the law. Recent research on tax administration and compliance findings affecting federal tax administration aggregate estimates of small business taxpayer.
The findings of the study were that online tax system does affect tax compliance level among small taxpayers in meru county other factors that affect tax. Factors that influence compliance with tax laws among small and medium sized enterprises in kenya of analyzing factors influencing tax compliance among the smes. Factors affecting small and medium enterprises (smes) development in pakistan rapid yield and immediate compliance to market changes lack of proper coordination. 453 small business and tax compliance ejournal of tax research factors influencing taxpayers' compliance with the tax system 23 social factors tax.
Factors that affect tax compliance among small and medium enterprises (smes) in enugu, south-eastern nigeria 27. 3man-factors that affect tax compliance among small and medium enterprises -dr isaac ikpor - free download as pdf file (pdf), text file (txt) or read online for free. According to marti (2010) tax compliance is a complex term to define simply put, tax compliance refers to fulfilling all tax obligations as specified by the law freely and completely it has been found that regulatory burdens fall disproportionately on small and medium enterprises internationally. With regard to smes attitude as a factor affecting tax compliance, the respondents do agree and feel that they do have access to public utilities which are made available by the taxes paid to the government hence they enjoy benefits of the taxes they pay.
Theoretical issues pertinent to tax compliance and tax compliance costs have been widely discussed in the literature research has identified numerous factors that affect taxpayers. Forum on tax administration: small/medium enterprise (sme) compliance subgroup information note understanding and influencing 1 tax compliance behaviour: summary. Factors affecting tax compliance of small and medium scale enterprises in the advent of the eac common market.
5 big regulatory changes that could affect your business ceo of compliance management company isolocity [learn more about how the new tax law impacts small businesses. Factors affecting tax compliance can be identified such as educationcause sme entepreneurs are not abiding tax ( non-compliance of tax) in nigeria 183. Completed mba projects in the school an investigation into factors affecting the irene moraa ontita effects of online services on tax compliance finance mr.
6 factors that affect how much income tax you pay understanding which factors affect how much income tax you have to pay can help you make more small business. Tax is an important stream of revenue for government's development projects however, tax compliance among smes is poor therefore, this study was conducted using smes in zaria, north-central nigeria to evaluate and rank the factors that encourage non-compliance with tax obligation by smes. Among small and medium enterprises and an examination of perceived security on tax compliance the study is based on four theories as part of the theoretical framework, that is, the theory of technological acceptance model, unified theory of acceptance and use of technology, theory of reasoned action and diffusion of innovation theory these theories deal with the factors influencing the adoption of new information systems such online filing.
Determinants of tax attitude and tax compliance among small and medium enterprises (smes) in tourism industry: a survey study in georgia. The impact of tax professionals upon the compliance behavior of australian individual taxpayers abstract the tax compliance literature indicates that limited research. 1st annual international interdisciplinary conference, aiic 2013, 24-26 april, azores, portugal - proceedings- 41 factors affecting value added tax revenue. The purpose of the study was to assess the factors that influence taxpayers' compliance behavior with tax system among small and medium business income earners in kericho municipality, kenya these factors tries to explain why taxpayers comply or fail to comply.