This paper investigates the impact of large-scale Syrian refugee inflows on the Turkish housing market. Employing a micro-level data set of the population of mortgaged houses in Türkiye between 2010 and...
Simplified tax regimes for micro and small enterprises in developing countries are intended to facilitate voluntary tax compliance. However, survey evidence suggests that small business taxation based...
As the use of e-fi ling of tax returns has spread from developed to developing
countries, it has been clear that this sort of reform can reduce errors and opportunities for corruption. Also, it has...
The World Bank Group conducted a study, using data from a number of surveys of businesses in developing countries, to investigate the association between the use of specialized tax software and total tax...
The purpose of this study is to investigate the association between electronic filing (e-filing) and the total tax compliance costs incurred by small and medium size businesses in developing countries...