Complexity, compliance costs and non-compliance with VAT by small and medium enterprises in Bangladesh: is there a relationship?
N Faridy, R Copp, B Freudenberg… - Australian Tax …, 2014 - search.informit.org
Similar to many developing nations, Bangladesh's small and medium sector enterprises
(SMEs) constitute some 90% of all businesses and play an important role in the country's
economic growth and employment. This study investigates the nature and extent of the
relationships between the complexity of Bangladesh's Value Added Tax (VAT) legislation,
the costs of compliance with VAT in Bangladesh, and non-compliance (either intentional or
unintentional) with the VAT legislation by Bangladeshi SMEs. These results could be …
(SMEs) constitute some 90% of all businesses and play an important role in the country's
economic growth and employment. This study investigates the nature and extent of the
relationships between the complexity of Bangladesh's Value Added Tax (VAT) legislation,
the costs of compliance with VAT in Bangladesh, and non-compliance (either intentional or
unintentional) with the VAT legislation by Bangladeshi SMEs. These results could be …
[PDF][PDF] Complexity, compliance Costs and Noncompliance with VAT by Small and Medium Enterprises (SMES) in Bangladesh. Is There a Relationship
N Faiday, R Copp, B Freudenberg, T Sarker - 2014 - academia.edu
Similar to many developing nations, Bangladesh's small and medium sector enterprises
(SMEs) constitute some 90% of all businesses and play an important role in the country's
economic growth and employment. 1 This study investigates the nature and extent of the
relationships between the complexity of Bangladesh's Value Added Tax (VAT) legislation,
the costs of compliance with VAT in Bangladesh, and noncompliance (either intentional or
unintentional) with the VAT legislation by Bangladeshi SMEs. These results could be …
(SMEs) constitute some 90% of all businesses and play an important role in the country's
economic growth and employment. 1 This study investigates the nature and extent of the
relationships between the complexity of Bangladesh's Value Added Tax (VAT) legislation,
the costs of compliance with VAT in Bangladesh, and noncompliance (either intentional or
unintentional) with the VAT legislation by Bangladeshi SMEs. These results could be …
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