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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2018 Presented paper focuses on measuring tax literacy among bachelor degree students at the University of Economics, Prague, along with analysis of the two factors that influence it. Based on the 150 collected questionnaires (63 % response rate), we measured
Michaela Moučková, Leoš Vítek
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ELIMINATION OF TAX COMPLEXITY ISSUE THROUGH FINANCIAL LITERACY [PDF]
Revista de Studii Financiare, 2023 Modern taxation systems often experience complexity and investigations have attempted to define whether the tax complexity has an impact on the compliance of taxpayers. A low level of literacy can be an obstacle in the tax system. This paper will examine
Faud Bahramov
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Determinants of tax attitude in small and medium enterprises: Evidence from Indonesia
Cogent Business & Management, 2023 This study investigates the extent to which tax literacy, power, and trust strengthen tax attitudes in Indonesian micro, small, and medium enterprises. To meet this objective, this study analyzes (1) the effect of tax literacy on trust and power, (2) the
Rosalita Rachma Agusti +1 more
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The Power of Tax Authority and Tax Compliance: Does Tax Literacy Matter?
Jurnal Dinamika AkuntansiPurpose: Our research aims to prove the influence of tax authority power (coercive and legitimate), tax morality, perception of fairness, and religiosity on tax compliance.
Indah Anisykurlillah +2 more
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The Role of Tax Literacy on Economics Undergraduated Students' Tax Awareness
Jurnal Ilmiah Akuntansi, 2022 Penelitian ini bertujuan untuk menganalisis tingkat literasi pajak serta pengaruhnya terhadap kesadaran pajak pada mahasiswa. Rancangan penelitian menggunakan explanatory research dengan pendekatan deskriptif kuantitatif.
Nyoman Trisna Herawati +3 more
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Cogent Business & ManagementThis study aims to explore the determinants of voluntary tax compliance among SMEs in democratic countries, with a particular focus on Botswana. Research has sought to understand how factors such as tax literacy, service delivery, tax amnesty, and tax ...
Edmore Munjeyi, Daniel P. Schutte
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General literacy and effective taxation system in Africa
Development Studies ResearchThis inquiry provides empirical evidence on the effect of general literacy on tax revenue mobilization in Africa over the period 1996–2021. This evidence is important given the low level of taxation in Africa and the lack of clarity on the nexus between ...
Dejene Mamo Bekana
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The Literacy Impact on Tax Revenues
Economics: Journal Articles, 2013 The paper investigates the relationship between tax revenues and literacy level, using a panel-model approach. The dataset covers the period 1996 to 2010 and includes 123 countries. The estimations suggest that the assumed function is nonlinear, with inverted-U and U-shaped curves.
Mihai Mutascu, Dan Danuletiu
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KNOWLEDGE IS POWER. IMPROVING TAX COMPLIANCE BY MEANS OF BOOSTING TAX LITERACY [PDF]
Annals of the University of Oradea: Economic Science, 2015 Because empirical investigations entailing classical tax evasion models often reported consistent deviations from perfect rationality, social scientists interested in tax behavior have extended their area of research by focusing on compliance ...
Nichita Ramona-Anca
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Tax Literacy: A Canadian Perspective
Canadian Tax Journal/Revue fiscale canadienne, 2021 Tax systems are complex structures that can be difficult for individuals to navigate. Understanding the way taxes are calculated and liabilities are assessed matters a lot when personal saving for retirement and education, and much of the government's social policy apparatus, are closely integrated with the tax system.
Anthony Pham +3 more
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