EXAMINING THE COMPLEXITY OF INCOME TAX LAWS IN THE INTERNAL REVENUE CODE (IRC): A SYSTEMATIC LITERATURE REVIEW ON ITS IMPACT ON SMALL BUSINESSES IN THE UNITED STATES.

This systematic literature review dives into the complex world of income tax laws within the Internal Revenue Code (IRC) and the impact it has on small businesses in the United States. The study aims to unravel the intricacies in the IRC’s provisions, shedding light on the maze of regulations small businesses navigate. It investigates how these tax laws affect small enterprises considering factors like compliance burden, financial implications, and tax code complexity levels. Through a thorough analysis of existing literature, the research seeks to identify patterns and key insights regarding the challenges small businesses encounter in dealing with the complex tax framework. This study contributes valuable perspectives for policymakers, practitioners, and researchers aiming to better understand the dynamic relationship between tax code and decision-making for entrepreneurs. [ABSTRACT FROM AUTHOR]