The role of tax expert in reducing the cost of tax compliance: the case of auditor

Abstract EN

The Role of Tax Expert in Reducing the Cost of Tax Compliance: The Case of AuditorAuthor: Mohannad Mohammad Ebbini Tax compliance costs represent additional burdens on top of the tax liability of the taxpayer.

This study aims to examine the role of tax expert in reducing the cost of tax compliance, and it focuses on the case of auditor as a tax expert.

The financial cost, time cost, and psychological costs used to measure the tax compliance costs.

The research collects data by five-scale Likert questionnaire.

This study is applied on Small and Medium Enterprises in Jordan.

The regression found a significant and positive impact of auditor in reducing the cost of tax compliance.

This study recommends that small and medium-sized companies in Jordan rely on the auditor as a tax expert to reduce compliance costs