Corporate income tax compliance costs of small and medium enterprises in Thailand
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This thesis is the first attempt to estimate tax compliance costs of Small and Medium Enterprises (SMEs) in Thailand. A mixed methodology approach has been used divided into two phases: phase I is the major quantitative phase, followed by a minor qualitative phase II. The findings demonstrate that tax compliance costs are a significant burden and a hidden cost upon SMEs in Thailand. A better tax policy to reduce tax compliance costs is recommended.
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Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costsAbdul-Jabbar, Hijattulah (2009)This study examines the influence of tax compliance costs on non-compliance behaviour, taken together with the business characteristics and managerial perceptions of corporate taxation. The study focuses on corporate Small ...
Chunhachatrachai, Papaporn; Pope, Jeffery (2012)While tax compliance costs are often neglected, the costs are important for policy-making. At present, there is no study of tax compliance costs of Small and Medium Enterprises in Thailand. The importance of tax compliance ...
Hasseldine, J.; Evans, Chris; Pope, Jeffrey (2001)Compliance costs simply expressed are those costs that taxpayers incur as a result of meeting their taxation obligations over and above the payment of the tax itself. The burden of the compliance costs of taxation is now ...