VAT compliance cost for SMEs in Algeria: burden, complexity and business factors
This study investigates the cost of compliance for VAT in Algeria. Specifically, it examines the burden of VAT compliance cost by the small and medium enterprises (SMEs) in Algeria, the complexity of the VAT law and its compliance, and the business factors affecting VAT compliance cost.This study us...
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| Main Authors: | , |
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| 格式: | Article |
| 語言: | English |
| 出版: |
Quest Journals Inc.
2017
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| 主題: | |
| 在線閱讀: | http://repo.uum.edu.my/21442/1/QJ%20JRBM%204%2012%202017%2028%2033.pdf http://repo.uum.edu.my/21442/ http://www.questjournals.org/jrbm/v4-i12.html |
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| 總結: | This study investigates the cost of compliance for VAT in Algeria. Specifically, it examines the burden of VAT compliance cost by the small and medium enterprises (SMEs) in Algeria, the complexity of the VAT law and its compliance, and the business factors affecting VAT compliance cost.This study used questionnaire survey to collect data from the respondents for the purpose of investigating the VAT compliance cost. This study focuses on the SME operators within Adrar State in Algeria.The results of the study show that majority of the respondents think that VAT compliance cost is a burden to their company and VAT law is complex and costly for them.The high cost of compliance can discourage voluntarily compliance among owners of the SMEs.This study also reveals that business location of the SMEs does not affect their compliance cost. On the other hand, business size, business type and external advisors affect the compliance cost of the SMEs.In Algeria, SMEs are the backbone of the economy.However, the high compliance cost for this sector can discourage investors to invest in SMEs. Therefore, the government needs to review the tax policy, structure and legislation, and tax administration with a view to reduce the tax compliance cost for VAT specifically for the SMEs in Algeria. |
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