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A survey of tax compliance costs of Flemish SMEs: magnitude and determinants

Bilitis Schoonjans UGent, Philippe Van Cauwenberge UGent, Catherine Reekmans UGent and Gudrun Simoens UGent (2011) ENVIRONMENT AND PLANNING C-GOVERNMENT AND POLICY. 29(4). p.605-621
abstract
This study presents survey evidence on the magnitude and determinants of tax compliance costs in Flemish small and medium-sized enterprises (SMEs). Data were obtained from an Internet questionnaire among members of a professional network of Flemish entrepreneurs, called VOKA. Analyzing a sample of 151 Flemish SMEs, we find that the tax compliance costs exceeding over 7% of gross added value are relatively high. Value-added tax, labor taxes, and corporate taxes are the main components of tax compliance costs. In addition, our evidence confirms the regressivity hypothesis, according to which smaller companies face relatively higher compliance costs. Furthermore, industry, age, and the proportion of blue-collar workers prove to be determining factors of relative compliance costs. Our study concludes by formulating a number of policy recommendations that might contribute to lower compliance costs.
Please use this url to cite or link to this publication:
author
organization
year
type
journalArticle (original)
publication status
published
subject
keyword
EMPIRICAL-EVIDENCE, SMALL-BUSINESS, TAXATION, AUSTRALIA, ECONOMY, IMPACT, UK
journal title
ENVIRONMENT AND PLANNING C-GOVERNMENT AND POLICY
Environ. Plan. C-Gov. Policy
volume
29
issue
4
pages
605 - 621
Web of Science type
Article
Web of Science id
000295655500003
JCR category
PUBLIC ADMINISTRATION
JCR impact factor
1.161 (2011)
JCR rank
9/45 (2011)
JCR quartile
1 (2011)
ISSN
0263-774X
DOI
10.1068/c10177b
language
English
UGent publication?
yes
classification
A1
copyright statement
I have transferred the copyright for this publication to the publisher
id
2153045
handle
http://hdl.handle.net/1854/LU-2153045
date created
2012-06-14 10:56:00
date last changed
2015-06-17 10:05:38
@article{2153045,
  abstract     = {This study presents survey evidence on the magnitude and determinants of tax compliance costs in Flemish small and medium-sized enterprises (SMEs). Data were obtained from an Internet questionnaire among members of a professional network of Flemish entrepreneurs, called VOKA. Analyzing a sample of 151 Flemish SMEs, we find that the tax compliance costs exceeding over 7\% of gross added value are relatively high. Value-added tax, labor taxes, and corporate taxes are the main components of tax compliance costs. In addition, our evidence confirms the regressivity hypothesis, according to which smaller companies face relatively higher compliance costs. Furthermore, industry, age, and the proportion of blue-collar workers prove to be determining factors of relative compliance costs. Our study concludes by formulating a number of policy recommendations that might contribute to lower compliance costs.},
  author       = {Schoonjans, Bilitis and Van Cauwenberge, Philippe and Reekmans, Catherine and Simoens, Gudrun},
  issn         = {0263-774X},
  journal      = {ENVIRONMENT AND PLANNING C-GOVERNMENT AND POLICY},
  keyword      = {EMPIRICAL-EVIDENCE,SMALL-BUSINESS,TAXATION,AUSTRALIA,ECONOMY,IMPACT,UK},
  language     = {eng},
  number       = {4},
  pages        = {605--621},
  title        = {A survey of tax compliance costs of Flemish SMEs: magnitude and determinants},
  url          = {http://dx.doi.org/10.1068/c10177b},
  volume       = {29},
  year         = {2011},
}

Chicago
Schoonjans, Bilitis, Philippe Van Cauwenberge, Catherine Reekmans, and Gudrun Simoens. 2011. “A Survey of Tax Compliance Costs of Flemish SMEs: Magnitude and Determinants.” Environment and Planning C-government and Policy 29 (4): 605–621.
APA
Schoonjans, B., Van Cauwenberge, P., Reekmans, C., & Simoens, G. (2011). A survey of tax compliance costs of Flemish SMEs: magnitude and determinants. ENVIRONMENT AND PLANNING C-GOVERNMENT AND POLICY, 29(4), 605–621.
Vancouver
1.
Schoonjans B, Van Cauwenberge P, Reekmans C, Simoens G. A survey of tax compliance costs of Flemish SMEs: magnitude and determinants. ENVIRONMENT AND PLANNING C-GOVERNMENT AND POLICY. 2011;29(4):605–21.
MLA
Schoonjans, Bilitis, Philippe Van Cauwenberge, Catherine Reekmans, et al. “A Survey of Tax Compliance Costs of Flemish SMEs: Magnitude and Determinants.” ENVIRONMENT AND PLANNING C-GOVERNMENT AND POLICY 29.4 (2011): 605–621. Print.