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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