A survey of tax compliance costs of Flemish SMEs: magnitude and determinants
This study presents survey evidence on the magnitude and determinants of tax compliance costs in Flemish small and medium-sized enterprises (SMEs). Data were obtained from an Internet questionnaire among members of a professional network of Flemish entrepreneurs, called VOKA. Analyzing a sample of 151 Flemish SMEs, we find that the tax compliance costs exceeding over 7% of gross added value are relatively high. Value-added tax, labor taxes, and corporate taxes are the main components of tax compliance costs. In addition, our evidence confirms the regressivity hypothesis, according to which sma... Mehr ...
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Dokumenttyp: | journalarticle |
Erscheinungsdatum: | 2011 |
Schlagwörter: | Business and Economics / EMPIRICAL-EVIDENCE / SMALL-BUSINESS / TAXATION / AUSTRALIA / ECONOMY / IMPACT / UK |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-29065903 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | https://biblio.ugent.be/publication/2153045 |