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Impact of the Tax Systems, Tax Administration and Administrative Burdens...
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Impact of the Tax Systems, Tax Administration and Administrative Burdens on Sustainable SMEs’ Performance

A special issue of Sustainability (ISSN 2071-1050).

Deadline for manuscript submissions: closed (31 December 2021) | Viewed by 15623

Special Issue Editor

Dr. Aleksander Aristovnik

E-Mail Website
Guest Editor
Faculty of Public Administration, University of Ljubljana, SI-1000 Ljubljana, Slovenia
Interests: public sector economics; public administration reform; public finance; performance measurement; public management; public policy evaluation; European integration; macroeconomics

Special Issue Information

Dear Colleagues,

Small and medium enterprises (SMEs) represent one of the main pillars supporting the economy and its sustainability. In comparison with large enterprises, SMEs often face worse performance, reflected in lower profitability, higher staff turnover, lower rate of survival, etc. The main cause of the aforementioned problems arises presumably from a variety of burdens/barriers that SMEs encounter during their operation. Additionally, in the literature, it is well established that administrative burdens stemming from existing legislation and regulations hinder the performance productivity and growth of the private sector, which relates mainly to SMEs. Some areas are even more sensitive, as analyzed by doing business on an annual basis, especially as regards starting a business, paying taxes, trading across borders, investments, labor and health conditions, etc. In this respect, the tax system and legislation is consequently an important concern of the private sector since taxes or tax policy often represent a central parameter defining the sustainable business environment.

Current research has focused on the economic effects of tax systems (and taxes) on business activities, including their impact on entrepreneurial endeavors. However, few studies have addressed how differences in tax systems, tax administrative (and/or other) burdens, and associated compliance costs influence the entrepreneurial life cycle and/or different aspects of SMEs operations. It is well known that small firm owners and entrepreneurs often express frustration with red tape linked to taxes. The economic (and other) effects of these regulatory differences have not been examined in a meaningful way, nor are well understood.

Based on these considerations, the purpose of this Special Issue is to enhance our understanding of the influence of different aspects of tax systems, tax administration, and other administrative burdens (including those related to the spread of coronavirus (COVID-19)) on sustainable SMEs performance. Theoretical and empirical papers in all these areas are welcome. Topics may include but are not limited to the abovementioned issues.

Dr. Aleksander Aristovnik
Guest Editor

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • tax systems
  • tax administration
  • tax compliance
  • administrative burdens
  • performance
  • small- and medium-sized enterprises (SMEs)

Published Papers (5 papers)

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Research

17 pages, 3285 KiB  
Article
Tax Sustainability: Tax Transparency in Latin America and the Chilean Case
by Antonio Faúndez-Ugalde, Patricia Toledo-Zúñiga and Pedro Castro-Rodríguez
Sustainability 2022, 14(4), 2107; https://doi.org/10.3390/su14042107 - 12 Feb 2022
Cited by 3 | Viewed by 3346
Abstract
This study is based on a sample of the thirty Chilean companies with the highest stock presence and which demonstrate opacity problems in their tax sustainability related to the GRI 207 standard available since 2019 (which emphasizes the disclosure of tax strategies to [...] Read more.
This study is based on a sample of the thirty Chilean companies with the highest stock presence and which demonstrate opacity problems in their tax sustainability related to the GRI 207 standard available since 2019 (which emphasizes the disclosure of tax strategies to stakeholders, especially as regards any links with their small and medium-sized enterprises (SMEs)). The study also explores the literature related to tax transparency and its evolution in Latin America. Significantly different performances were found among the tax sustainability reports. The reasons for these differences are related to the fact that some demand simple declarations of principles, while others require both reporting of evidence in front of the interest groups and revealing of the tax strategy. As a result, taxpayers seem to use their corporate social responsibility activities more to moderate reputation risk than to aim at tax transparency. At the same time, the findings reveal that the actions toward tax transparency which have defined the tributary administrations of Latin American countries since the 2018 Punta del Este Global Forum do not consider the possibility of public disclosure. In this sense, the evidence highlights the need for Latin American policymakers to introduce, at the normative level, integrated tax transparency cooperation mechanisms between state administrations and regulated companies. Full article
(This article belongs to the Special Issue Impact of the Tax Systems, Tax Administration and Administrative Burdens on Sustainable SMEs’ Performance)
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36 pages, 12298 KiB  
Article
Knowledge Mapping of Optimal Taxation Studies: A Bibliometric Analysis and Network Visualization
by Liliana Barbu, Diana Marieta Mihaiu, Radu-Alexandru Șerban and Alin Opreana
Sustainability 2022, 14(2), 1043; https://doi.org/10.3390/su14021043 - 17 Jan 2022
Cited by 13 | Viewed by 3510
Abstract
The problem of tax policy design has been an important concern over the years, involving comprehensive scientific research. In this study, our major goal was to examine and map the optimal taxation research thematic structure by using bibliometric analysis. The analysis was carried [...] Read more.
The problem of tax policy design has been an important concern over the years, involving comprehensive scientific research. In this study, our major goal was to examine and map the optimal taxation research thematic structure by using bibliometric analysis. The analysis was carried out with the CiteSpace software on publications indexed by Web of Science (WoS) between 1975 and 2021. This document offers an actual bibliometric analysis of the current research climate in terms of optimal taxation, based on the following aspects: (1) descriptive characteristics of publication outputs (distribution by years, authors, countries, journals); (2) collaboration analysis of authors, institutions, and countries; (3) co-citation analysis of cited journals, cited authors, and cited references; and (4) keywords’ co-occurrence analysis. We constructed a knowledge map about optimal taxation research to provide a wide visual brief of the actual research in the domain of optimal tax policy. The current study adds knowledge by presenting the state of the art of the most significant studies published in the field of optimal taxation research. Full article
(This article belongs to the Special Issue Impact of the Tax Systems, Tax Administration and Administrative Burdens on Sustainable SMEs’ Performance)
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15 pages, 314 KiB  
Article
Birds of a Feather Flocking Together: Sustainability of Tax Aggressiveness of Shared Directors from Coercive Isomorphism
by Sumayya Chughtai, Tayyaba Rasool, Tahira Awan, Abdul Rashid and Wing-Keung Wong
Sustainability 2021, 13(24), 14052; https://doi.org/10.3390/su132414052 - 20 Dec 2021
Cited by 4 | Viewed by 1737
Abstract
The purpose of the study is to examine the sustainability of the tax aggressiveness of shared directors from coercive isomorphism and whether social networks of directors have an impact on their tax aggressiveness. Specifically, the study intends to examine how tax knowledge diffuses [...] Read more.
The purpose of the study is to examine the sustainability of the tax aggressiveness of shared directors from coercive isomorphism and whether social networks of directors have an impact on their tax aggressiveness. Specifically, the study intends to examine how tax knowledge diffuses across firms and how this knowledge diffusion affects connected firms. To test the constructed hypothesis, the panel logistic regression model is estimated using a firm-level panel dataset for the US and Pakistan to analyze cross-country differences, as the USA holds more legislation and effective governance mechanisms. The study covers the period of 2007–2019. The data required for the empirical analysis was collected from the Thompson Reuters database. The results of panel logistic regression show a significant relationship between tax aggressiveness and director’s connections, suggesting that information diffuses by board interlocks. Specifically, the estimates suggest that there is a positive and significant influence of connected directors on the probability that the tax aggressiveness spreads through coercive isomorphism, inferring that the sustainability of the tax aggressiveness of shared directors from coercive isomorphism is strong. Findings reveal that Pakistani firms, when compared to the USA, are more likely involved in tax aggression because of fewer legislations and tax reforms. The results also reveal that coercive isomorphism significantly mediates the relationship between board interlocks and tax aggressiveness. These findings provide valuable insights into detecting the tax aggressiveness of firms and the channels through which this spread. The study contributes to the scarce research on the impact of board interlocks on tax aggressiveness and the influence of coercive isomorphism on these impacts. This study can help tax authorities in identifying tax-saving strategies through connected directors. Secondly, this study provides empirical evidence to support the diffusion of information regarding tax aggression and provides mechanisms with which to detect tax aggression. Third, our choice of empirical context also helps us contribute to the management practice of firms. CEOs and boards should be wary of interlocks with organizations, lest they inadvertently become reticent and hence prove to be of no good. Full article
(This article belongs to the Special Issue Impact of the Tax Systems, Tax Administration and Administrative Burdens on Sustainable SMEs’ Performance)
17 pages, 2143 KiB  
Article
An Analysis of the Tax Incidence of VAT to Milk in Malawi
by Cesar Revoredo-Giha, Luiza Toma and Faical Akaichi
Sustainability 2020, 12(19), 8003; https://doi.org/10.3390/su12198003 - 27 Sep 2020
Cited by 2 | Viewed by 2924
Abstract
Dairy is a key investment sector for the Government of Malawi. On 1 October 2016, the Malawi Revenue Authority announced that milk, which until then had been exempted from value added tax (VAT), was going to be taxed at the standard rate of [...] Read more.
Dairy is a key investment sector for the Government of Malawi. On 1 October 2016, the Malawi Revenue Authority announced that milk, which until then had been exempted from value added tax (VAT), was going to be taxed at the standard rate of 16.5 percent. The measure has been met with strong opposition and thus, was short lived (eliminated in May 2017). The purpose of this paper is to present an analysis of the effect that such a tax would have on its incidence, on the different stages of the supply chain, and ultimately on its economic and social sustainability. The paper investigates these implications by developing a multimarket model applied to the Malawian dairy supply chain. The results indicate that 24.3 percent of the VAT revenues would be borne by consumers and the remaining 75.7 percent would be borne by the domestic dairy industry (i.e., processors and smallholder farmers). This was due mainly to the value of the price elasticity of consumers’ demand for pasteurised milk. The results highlight the vulnerability of inclusive value chains to economic policies that may affect consumers’ demand. Full article
(This article belongs to the Special Issue Impact of the Tax Systems, Tax Administration and Administrative Burdens on Sustainable SMEs’ Performance)
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15 pages, 284 KiB  
Article
Identification of the Factors That Affect the Environmental Administrative Burden for Businesses
by Žiga Kotnik, Maja Klun and Renata Slabe-Erker
Sustainability 2020, 12(16), 6555; https://doi.org/10.3390/su12166555 - 13 Aug 2020
Cited by 5 | Viewed by 2696
Abstract
Environmental regulations bring social benefits and contribute to lessening environmental damage. At the same time, due to the rapidly changing and complex environmental legislation, businesses incur costs, including administrative burdens. The article presents quantitative evidence on the factors that affect the compliance costs [...] Read more.
Environmental regulations bring social benefits and contribute to lessening environmental damage. At the same time, due to the rapidly changing and complex environmental legislation, businesses incur costs, including administrative burdens. The article presents quantitative evidence on the factors that affect the compliance costs of environmental regulations. For this purpose, we used a binary model of logistic regression with the following predictors: enterprise characteristics, the relevance of environmental regulations for business operations, and the impact of environmental stimulus measures on compliance costs. The results of the study suggest that medium-sized enterprises are less likely to experience the environmental administrative burden than small enterprises. However, no difference has been found between large and small enterprises. Further, we show that environmental consents are an important determinant of the environmental administrative burden and that financial environmental measures can have a positive impact thereon. Full article
(This article belongs to the Special Issue Impact of the Tax Systems, Tax Administration and Administrative Burdens on Sustainable SMEs’ Performance)
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