Required knowledge: the non-compliance of small businesses also arises from the lack of knowledge given the complexity of the financial report as well as the provisions of each of the separate taxation system. Tax law tends to vary frequently, more complex and opaque than fat. To comply with tax requires business must have knowledge of tax and the tax compliance measures. However, the acquisition of knowledge about taxes again very costly in terms of time and money, for the small business owners very high compliance costs in the context of their income remains low. As such, non-compliance can be derived from the complexity of the tax system. Knowledge includes knowledge of general education and specific knowledge about the tax. General knowledge seems to be used to make tax evasion rather than comply. In contrast, specific knowledge about taxes tends to lead them to the increased compliance, because finding out specific tax knowledge also means understanding the necessity, importance of tax law in the society as well as know how to not violate.
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