The Resource Complexity, compliance costs and non-compliance with VAT by small and medium enterprises in Bangladesh : is there a relationship?

Complexity, compliance costs and non-compliance with VAT by small and medium enterprises in Bangladesh : is there a relationship?

Label
Complexity, compliance costs and non-compliance with VAT by small and medium enterprises in Bangladesh : is there a relationship?
Title
Complexity, compliance costs and non-compliance with VAT by small and medium enterprises in Bangladesh : is there a relationship?
Creator
Subject
Language
eng
Summary
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 complexibilty of Bangladesh's VAT legislation, the cost of compliance with VAT in Bangladesh, and non-compliance with the VAT legislation by Bangladeshi SMEs. These results could be important as it appears that SMEs are underrepresented in terms of their contribution to Bangladesh's VAT revenue
Citation source
In: Australian tax forum. - Sydney. - Vol. 29 (2014),
http://library.link/vocab/creatorName
Faridy, N.
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • SME
  • VAT
  • tax compliance
  • compliance costs
Label
Complexity, compliance costs and non-compliance with VAT by small and medium enterprises in Bangladesh : is there a relationship?
Instantiates
Publication
Label
Complexity, compliance costs and non-compliance with VAT by small and medium enterprises in Bangladesh : is there a relationship?
Publication

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