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: Mansor, Muzainah, Ferdjani, Mohamed Abdessadek
格式: Article
语言:English
出版: Quest Journals Inc. 2017
主题:
在线阅读: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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