Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 7 of 7 for “"Tax knowledge"”.
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Tax knowledge and tax compliance determinants in self assessment system in Malaysia
… approach for both personal and corporate taxation in developed countries including the USA, UK and Australia. This approach emphasises both the taxpayers’ responsibility to report their income and the need for them to determine their own tax liability. Central to the motivations of self …
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The relationship between tax knowledge and tax compliance : a survey of small and medium-sized enterprises in Durban
Submitted in fulfillment of the requirements of the degree of Master of Accounting, Durban University of Technology, Durban, South Africa, 2022.
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The tax education needs of SME business owners in the construction industry
Tax compliance has been brought into sharp focus by SARS and other tax authorities around the world. Non-compliance causes tax leakages and this situation is detrimental to an economy since it is deprived of resources necessary for growth and public infrastructure development. Small- and …
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An analysis of the factors that influence Namibian individual taxpayers to participate in tax amnesty programs
… the factors influencing Namibian individual taxpayers’ decisions to participate in Namibia's tax amnesty programs. The study aimed to address the persistent challenge of low tax compliance in Namibia, particularly in the context of non-compliance among individual taxpayers. Using primary data …
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An investigation into the impact of taxpayers education on tax-compliance: A case study of SMES in Windhoek
… of this study was to understand the impact of taxpayer education on tax-compliance among small and medium enterprises in Windhoek. This study employed both descriptive and analytical approaches whereby the quantitative approach which is concerned with either determining the frequency with which …
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The Information Asymmetry with SME Tax Disclosures: Should they Stay, or Should They Go?
… rich with fruitful information, I use the tax footnotes as a barometer for change. Looking through the lenses of informational asymmetry and the Theory of Planned Behavior, I examine whether comprehension is an influencer for the intended usage of the tax disclosures. Loan officers are the …
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Investigating the relationship between corporate tax avoidance and corporate culture in large South African companies
… equally aggressive in their pursuit of corporate tax avoidance, which explains intensive research on the determinants of tax avoidance. Many determinants have been investigated, but the process of tax avoidance, and the relationships between corporate tax avoidance, longtermism (indicative of a …