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    Research Titles

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    zee abadilla
    The document summarizes research being conducted by researchers in Davao City on tax compliance among small and medium enterprises (SMEs). The researchers are examining factors that influence SME owners' decisions around complying with the country's tax system. They have reviewed various studies and theories on optimal tax policy and SME taxation. The researchers proposed several potential titles for their research focusing on topics like the impact of tax compliance on SMEs and the effect of different tax types on SME revenue.

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    Research Titles

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    zee abadilla
    128 views3 pages
    The document summarizes research being conducted by researchers in Davao City on tax compliance among small and medium enterprises (SMEs). The researchers are examining factors that influence SME owners' decisions around complying with the country's tax system. They have reviewed various studies and theories on optimal tax policy and SME taxation. The researchers proposed several potential titles for their research focusing on topics like the impact of tax compliance on SMEs and the effect of different tax types on SME revenue.

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    Research Titles

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    The document summarizes research being conducted by researchers in Davao City on tax compliance among small and medium enterprises (SMEs). The researchers are examining factors that influence SME owners' decisions around complying with the country's tax system. They have reviewed various studies and theories on optimal tax policy and SME taxation. The researchers proposed several potential titles for their research focusing on topics like the impact of tax compliance on SMEs and the effect of different tax types on SME revenue.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    128 views3 pages

    Research Titles

    Uploaded by

    zee abadilla
    The document summarizes research being conducted by researchers in Davao City on tax compliance among small and medium enterprises (SMEs). The researchers are examining factors that influence SME owners' decisions around complying with the country's tax system. They have reviewed various studies and theories on optimal tax policy and SME taxation. The researchers proposed several potential titles for their research focusing on topics like the impact of tax compliance on SMEs and the effect of different tax types on SME revenue.

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    Escoton, Patricea

    Gesulga, Reenha Jen


    Pastolero, Chare Grace

    Based on the given agenda, the researchers have laid their interest on making a
    research based on tax, specifically tax compliance of SMEs in Davao City. This is due to
    the current situation of our economy where businesses are declining because of the
    extended quarantines. This is to navigate the level of compliance and the decision
    making of SME owners in Davao City in relation to the country’s tax system nowadays.
    They have gathered theoretical knowledge from various sources and studies to support
    their titles.

    From Optimal Tax Theory to Tax Policy : Retrospective and Prospective Views

    According to Boadway (2012), one of the characterizing features of optimal tax theory is
    that it addresses how to raise revenues in (distorted) economy. Economies who face
    different difficulties vary as to what implementation or policy is needed. This book
    examines theories in different perspectives, and on how to address it as to what best
    policy is needed.

    Supported by Mankiw, Weinzierl, and Yagan (2009), that implying a social welfare
    function that is linear in individual utilities is not applicable to everyone. The problem is
    that it is assumed that everyone in society has the same preferences over, say,
    consumption and leisure.

    INTER-AMERICAN DEVELOPMENT BANK’S RECOMMENDATIONS AND BEST


    PRACTICES ON TAXATION OF SMEs IN LATIN AMERICA

    According to the Inter-American Development Bank (2009), the negative impacts of


    having an informal economy are: the lack of awareness towards the need to contribute
    to finance goods, the prevention of the generation of necessary resources to lay the
    foundations for social protection mechanisms, and the deprivation of tax systems
    and enforcement authorities of their legitimacy.

    Their study also highlighted that voluntary compliance of the taxpayers should be
    facilitated and sales volume should not be used as a key parameter.
    DETERMINANTS OF TAX COMPLIANCE BY SMALL AND MEDIUM ENTERPRISES
    IN ZIMBABWE

    According to Maseko (2013), the motivation for tax compliance are tax clearance
    certification, to avoid tax penalties, business formalization, and social acceptance.
    Among these four indicators, tax clearance certification, and the avoidance of tax
    penalties seems to be prevalent. The researchers are also interested if the same factors
    apply in terms of tax compliance in the SMEs in Davao City. The researchers also want
    to determine the effectiveness of such factors.

    The following titles that the researchers came up with based on the theories presented:

    The Impact of Tax Compliance of SMEs in Davao City


    The Tax Compliance and Its Factors on SMEs in Davao City
    The Other Percentage Tax and Tax Compliance of SME’s in Davao City
    The Effect of Tax Compliance on the SMEs in Davao City
    The Effect of Other Percentage Taxes on The Revenue of SMEs in Davao City
    The Tax Compliance and Revenue of SMEs in Davao City
    The Effect of Tax Compliance on The Revenue of SMEs in Davao City
    REFERENCES:

    Boadway, R. (2012). From Optimal Tax Theory to Tax Policy : Retrospective and
    Prospective Views, MIT Press. Available at:
    https://www.proquest.com/docview/2131732753/bookReader?accountid=31259
    [Accessed August 28, 2021].

    Mankiw, N., Weinzierl, M., and Yagan, D. (2009). Optimal taxation in theory and
    practice. Journal of Economic Perspectives. Available at:
    https://dash.harvard.edu/bitstream/handle/1/4263739/Mankiw_OptimalTaxationTheory.p
    df [Accessed 28 Aug. 2021].

    Inter-American Development Bank (2009). Recommendations and Best Practices on


    Taxation of SMEs in Latin America | Publications. [online] publications.iadb.org.
    Available at:
    https://publications.iadb.org/publications/english/document/Recommendations-and-Best
    -Practices-on-Taxation-of-SMEs-in-Latin-America.pdf [Accessed 27 Aug. 2021].

    Maseko, N. (2013). Determinants of Tax Compliance in Small and Medium Enterprises


    in Zimbabwe. SSRN Electronic Journal, [online] p. Available at:
    https://www.researchgate.net/publication/256054331_Determinants_of_Tax_Complianc
    e_in_Small_and_Medium_Enterprises_in_Zimbabwe [Accessed 27 Aug. 2021].

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