Purpose This paper aims to understand the international practices of tax planning.
International companies choose their capital structure according to differences in …

This study examines taxpayers' views on their level of tax knowledge and perceived
complexity of the income tax system. Further, the study attempts to delve in the underlying …

The purpose of this study is to examine the relationship between knowledge requirements,
complexity of the tax system and tax compliance in Uganda while exploring the indirect …

The government's continuous support in ensuring the resilience and development of the
small and medium enterprises (SMEs) amidst the COVID-19 pandemic is not open to …

Tax compliance has become a very popular academic research topic. Understandably so,
as all modern societies face the challenge of limiting tax evasion and the losses this …

This cross cultural study compares the fairness perceptions of New Zealand and Malaysian
individual taxpayers of their respective income tax systems, and investigates the …

New Zealand is among the early implementers of the self-assessment system that requires
voluntary compliance among taxpayers. Despite its long experience (of more than a decade) …

The purpose of this study is to determine the factors affecting Tax professionals' tax
noncompliant behavior by using interpretive structural modelling method. Based on a …

The existing studies on determinants of small and medium enterprises (SMEs) tax
compliance behaviour in Sub-Saharan Africa have been criticised on account of limited …

This paper introduces the Tax Complexity Index (TCI). The TCI comprehensively measures
the complexity of countries' corporate income tax systems faced by multinational …