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Journal of Business Management and Accounting, 2023 Studies relating to tax compliance disclose that there is much likelihood of the corporate tax compliance behaviour getting influenced by the tax compliance behaviour of the in-house tax professionals.
Nivakan Sritharan +3 more
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Tax education and fear-appealing messages: A grease or sand in the wheels of tax compliance?
Cogent Business & Management, 2022 The phenomenon of tax education, fear-appealing, and the convenience of tax has become vital in contemporary tax revenue discourse as it is believed that non-compliance of tax has adverse implications on the revenue generation capacity, especially in ...
Alhassan Yusif Trawule +3 more
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A Brief Overview of the Tax Compliance Literature Specific to Experimental Studies
Maliye Çalışmaları Dergisi, 2023 Tax compliance is the complete and timely fulfillment of taxpayers’ tax obligations as per tax laws and regulations. Notably, the survey method has mainly been used in the tax compliance studies conducted in Turkey.In the international literature, many ...
Erhan Çelik, İsa Sağbaş
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Innovating the tax compliance management process [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2014 The taxpayers' observance of tax legislation (tax compliance) is important for every tax authority. This issue is particularly relevant in the contemporary circumstances when the application of tax laws occurs within a complex and ever-changing ...
Dimitrijević Marina
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Analisis Kemampuan Fiskus Dalam Pemeriksaan Pajak Guna Meningkatkan Kepatuhan Wajib Pajak
Jurnal Wacana Kinerja, 2020 Regarding the importance of public awareness in achieving tax compliance, it required a competent tax administration. The competence of tax authorities are an important factor in determining taxpayer compliance, especially in the self assessment system ...
Dadang Tahyu
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Tax compliance behavior of taxpayers in Ethiopia: A review paper
Cogent Economics & Finance, 2023 This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. The objectives were specifically to identify determinants and challenges of tax compliance behavior of taxpayers in Ethiopia. Taxes are the most important sources
Esmael Abdu, Mohammd Adem
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Jurnal Ilmiah Akuntansi dan Bisnis, 2020 This study aims to analyze the effects of tax knowledge, tax sanctions, and tax socialization on taxpayer compliance, as mediated and moderated by taxpayer awareness level of taxpayer education, respectively.
Pancawati Hardiningsih +3 more
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A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries
Financial Innovation, 2022 The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers’ compliance attitudes.
Larissa M. Batrancea +18 more
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Determinants of tax compliance: a study on individual taxpayers in Indonesia
Entrepreneurship and Sustainability Issues, 2020 This study aims to analyze the effect of tax knowledge, tax complexity, and tax justice on taxpayers’ trust and tax compliance as well as the differences in tax compliance levels in South Sumatra.
Musthafa Kemal Nasution +4 more
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Jurnal Ilmiah Wahana Akuntansi, 2020 This research aims to determine the effect of tax penalties and tax authority services on taxpayer compliance of individual taxpayer by using risk preference as a moderating variable.
Nuramalia Hasanah +2 more
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