Results 1 to 10 of about 1,596,831 (339)
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
doaj +4 more sources
Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru.
J Public Econ, 2022 Highlights • Following electronic invoicing reform in Peru, firms report higher VAT obligations.• Small firms and sectors with low tax compliance show strongest effects of policy.• Suggests effects of e-invoicing operate through improved monitoring and ...
Bellon M +3 more
europepmc +2 more sources
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
doaj +2 more sources
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
doaj +2 more sources
Tax Knowledge, Trust in Government, and Voluntary Tax Compliance: Insights From an Emerging Economy
SAGE OpenThis paper examines whether tax knowledge, tax fairness and trust affect voluntary tax compliance among small and medium enterprises (SMEs). Given the growing budget deficits and debt levels of developing economies, we contend that an understanding of ...
Thomas Appiah +2 more
doaj +2 more sources
Tax Compliance Under Tax Regime Changes [PDF]
SSRN Electronic Journal, 2010 In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the traditional model: First, reform losers tend to evade ...
Heinemann, Friedrich, Kocher, Martin G.
core +12 more sources
Theoretical foundations of voluntary tax compliance: evidence from a developing country
Humanities & Social Sciences CommunicationsTax non-compliance is a persistent problem that is becoming increasingly common worldwide. The main objective of this study is to examine the factors that influence voluntary tax compliance among large taxpayers in Ethiopia based on the theoretical ...
Agumas Alamirew Mebratu
doaj +2 more sources
Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction
Informatics, 2023 The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax ...
Prianto Budi Saptono +8 more
doaj +2 more sources
Determinants of Tax Compliance Behavior: A Case Study in Ethiopia
SAGE OpenPolicymakers and tax authorities in developing countries face challenges in comprehending the determinants of tax-compliance behavior. This study employs empirical investigation to explore the factors that influence taxpayers’ voluntary and enforced tax ...
Mohammed Adem +2 more
doaj +2 more sources
Cogent Business & ManagementThis study investigates the moderating role of political party affiliation in the relationship between tax knowledge, service quality, and tax compliance.
George Nyantakyi +5 more
doaj +2 more sources