文章基本信息

标题：Regressivity of the Corporate Taxpayers’ Compliance Costs
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作者：Noor Sharoja Sapiei ; Noor Sharoja Sapiei ; Mazni Abdullah 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：164
页码：26-31
DOI：10.1016/j.sbspro.2014.11.046
语种：English
出版社：Elsevier
摘要：AbstractThis study evaluates the regressivity of taxpayers’ compliance costs with the corporate income tax reporting requirements. Compliance costs as a percentage of sales turnovers, ranged from 0.057% of the smallest company to 0.001% of the largest company. Larger companies were generally found to have greater compliance costs than their smaller counterparts, but as a percentage of sales, these costs were greater for smaller corporations. This study adds to the growing body of international literature concerning the distribution of compliance costs burden. Findings from these research activities should lead to the progression of more effective and efficient tax policies and practices.
关键词：Tax compliance costs;regressivity;corporate income tax