Small taxpayers under the regular system of taxation are discriminated against, since the compliance requirements, cost of compliance and tax rate are the same for both small and large enterprises. Reducing the compliance costs and tax rate increases the small enterprise's profit margin.
It also increases the government's tax revenue, since the simplified provisions for small and medium enterprises reduce the size of the informal economy and the number of non- complying registered taxpayers Vasak, Furthermore, organisations usually have to operate in an overbearing regulatory environment with the plethora of regulatory agencies, multiple taxes, cumbersome importation procedure and high port charges that constantly exert serious burden on their operations.
A poorly executed tax system also leads to low efficiency, high collection charges, waste of time for taxpayers and the staff, and the low amounts of received taxes and the deviation of optimum allocation of resources Farzbod, Tax compliance and administration are affected by the trustworthiness of government by taxpayers, provision of infrastructural amenities, tax accountability by government, level of government delivery, income, moral ethics, tax knowledge, tax rate, and the system of tax payment.
Compliance with the willingness of citizens to pay tax is very important and cannot be ignored. The government should put in place, the enabling factors that influence the willingness of citizens to pay tax and even improve on them.
Not only that, the system of taxation should be transparent, and the government should be honest about the use of tax proceeds. Provision of infrastructural and social amenities should be pursued because the common idea is that, if individuals have to provide their electricity and water themselves, suffer bad roads and live from the fear of accidents, and more, why will they be willing to pay tax. They are not likely to abide by tax compliance.
In order to encourage voluntary tax compliance, the government needs to be more responsive to the needs of the citizens and embark on tax awareness so as to promote tax compliance and administration. To ensure tax compliance, there is the need to show trustworthiness on the part of the government, provide infrastructural amenities and putting in place, the enabling legislation that would make it work.
On the part of the citizens, there should be better compliance through the willingness to pay taxes, as responsible citizens. In line with the Expectancy Theory of Motivation, the government should pay closer attention to the factors that influence the willingness of citizens to pay tax and improve on them for virile tax compliance and administration in Nigeria. The paper recommends as follows: Taxes should be properly administered in order to increase the revenue of government.
There should be better accountability and transparency in tax administration. Taxpayers should be levied commensurate amounts so that they will be able to pay as at when due. The government should consider increasing tax incentives and exemptions as this will not only attract investors, who are potential taxpayers, it will also encourage voluntary compliance.
The existing legislation should be strengthened to discourage tax evasion and promote compliance. Income tax non-compliance of small and medium enterprises in Malaysia: Determinants and tax compliance costs.
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