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Keywords: Tax compliance cost
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (2): 721–741.
Published: 15 August 2024
... to formulate regulations that encourage adoption of AVS to enhance tax compliance and maximize revenue. Tax compliance costs have been defined by Sandford et al. (1989) as costs associated with meeting the requirements of tax laws incurred directly by taxpayers or third parties in relation...
