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Quality costs and Corporate Taxation. Literature review

Author

Listed:
  • Flamino Viola

    (University of Évora, PhD Student and CEFAGE, Portugal)

  • Margarida Saraiva

    (University of Évora and BRU-UNIDE/ISCTE-IUL)

Abstract

The literature on Total Quality Management (TQM) has never questioned whether there is any relationship between quality and taxation. This paper demonstrates that quality and taxation are two interdependent social realities that can and should be used together in the explanation of phenomena of an economic nature, and that there is a connection and interdependence between quality and taxation at the economic and business level. The relationship between quality and taxation at the corporate level occurs as a result of firms feeling the need to carry out more efficient management of resources. This efficient resource management requires that firms should have more precise and accurate information about all their costs including those associated with meeting their tax obligations (compliance costs). Quality is not alien to these issues: TQM and quality costs are strategies that can be applied to all activities undertaken by firms including their own tax practice. The PAF model, by allowing the reduction of compliance costs, is considered a useful and essential tool for business taxation.

Suggested Citation

  • Flamino Viola & Margarida Saraiva, 2015. "Quality costs and Corporate Taxation. Literature review," CEFAGE-UE Working Papers 2015_13, University of Evora, CEFAGE-UE (Portugal).
    • Handle: RePEc:cfe:wpcefa:2015_13
    as

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    References listed on IDEAS

    as
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    2. Matthias Kipping & Denis Saint-Martin, 2005. "Between Regulation, Promotion and Consumption: Government and Management Consultancy in Britain," Business History, Taylor & Francis Journals, vol. 47(3), pages 449-465.
    3. Cummings, Ronald G. & Martinez-Vazquez, Jorge & McKee, Michael & Torgler, Benno, 2009. "Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 70(3), pages 447-457, June.
    4. S. L. Tang & Raymond Aoieong & Syed Ahmed, 2004. "The use of Process Cost Model (PCM) for measuring quality costs of construction projects: model testing," Construction Management and Economics, Taylor & Francis Journals, vol. 22(3), pages 263-275.
    5. Torgler, Benno, 2003. "To evade taxes or not to evade: that is the question," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 32(3), pages 283-302, July.
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    More about this item

    Keywords

    Cost of quality; Taxation; Total Quality Management; Quality.;
    All these keywords.

    JEL classification:

    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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