Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece

Abstract

ABSTRACT

Impact of Petroleum Excise Tax Costs on Firm Productivity in Uganda

“…Particularly, excise tax imposed on petroleum fuels, adversely affects firm productivity and competitiveness [3,4]. This tax imposes direct financial, operating and efficiency costs on firm's profits [5]. The excessive burden involves tax-induced market distortions are operating costs to government of administering and collecting taxes or costs incurred by taxpayers as tax burden and costs of meeting tax laws [6].…”

“…Contrary, the study by [13], in Malaysia among larger firms suggests that relying on external tax professionals increases tax cost. Given this lacuna, scholars have raised calls for further study on tax burden [14,5]. Even study by [15] on fossil fuel subsidy reforms and their impacts on firm productivity have produced contradictory results, they show that cost increases both direct and indirect do not necessarily disclose competitiveness losses since firms can mitigate and pass on price shocks.…”

Clearing the bar: Improving tax compliance for small firms through target setting

“…Kanellopoulos (2002) studies tax audits and penalties and estimates a tax evasion rate of 20.4% of the total amount owed for firms listed on the Athens stock exchange for 1991-1999. Stamatopoulos et al (2017) use firm survey and financial statements data to provide correlations between compliance costs and characteristics of firms and industries. Our paper is the first study addressing tax reporting based on the universe of corporate tax returns in Greece.…”

Impacts sur l’investissement du Pilier Un et du Pilier Deux

“…Si l'on considère l'activité de brevetage comme une mesure imparfaite de l'innovation, le premier brevetage se produit généralement dans les dix ans suivant la création de l'entreprise (Squicciarini and Dernis, 2013 [181]), et ce sont les entreprises jeunes qui sont plus susceptibles d'introduire des innovations radicales (Andrews, Criscuolo and Menon, 2014 [95]). Ces constats soulignent toute l'importance de faciliter l'entrée des jeunes entreprises et des PME sur le marché, qui les unes comme les autres tendent à se heurter à de plus grandes difficultés d'accès au financement (Hall and Lerner, 2010[84]), ainsi qu'à des coûts fixes d'entrée plus élevés, compte tenu du caractère généralement régressif des coûts de conformité réglementaire.…”