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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 +3 more sources
Make Me Want to Pay. A Three-Way Interaction Between Procedural Justice, Distributive Justice, and Power on Voluntary Tax Compliance [PDF]
Frontiers in Psychology, 2019 Tax compliance involves a decision where personal benefits come at the expense of society and its members. We explored the roles of procedural and distributive justice and citizens’ perceptions of the tax authority’s power in stimulating voluntary tax ...
Marius van Dijke +3 more
doaj +4 more sources
Economies, 2022 One of the main reasons governments of developing countries, including Vietnam, face many difficulties in tax collection is taxpayers’ non-compliance with taxes. Therefore, the question for the governments of these countries is how to encourage taxpayers
Thu Hien Nguyen
doaj +4 more sources
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
doaj +4 more sources
Voluntary tax compliance behavior of individual taxpayers in Pakistan [PDF]
Financial Innovation, 2021 AbstractGovernments settle their financial obligations and pay for the public expenditures largely through finances generated from taxes. For many developing countries like Pakistan, the state authorities are still having difficulty to achieve tax compliance.
e Hassan, Ibn +2 more
exaly +5 more sources
Justice, Trust, Perceived of Risk and Voluntary Tax Compliance in MSME
TIJAB (The International Journal of Applied Business), 2023 Background: Tax compliance has become a focused problem in various countries. Especially for developing countries with inadequate law enforcement, tax systems, and taxpayer awareness, this will indirectly impact high rates of taxpayer non-compliance. The
Nitami Galih Pangesti +4 more
doaj +2 more sources
The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers
Religions, 2016 The aim of this study is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for self-employed taxpayers in Turkey, where Islam is the predominant religion.
Serkan Benk +3 more
doaj +3 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
Tax Compliance After the Implementation of Tax Amnesty in Indonesia
SAGE Open, 2020 The Slippery Slope Framework argues that taxpayers’ trust in government and their perceptions of government’s power explain the extent of their tax compliance.
Fany Inasius +3 more
doaj +2 more sources
Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate. [PDF]
Z Psychol, 2008 Taxpayers’ willingness to cooperate with the state and its institutions, in general, and their willingness to pay taxes, in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income, and probability of audits and severity of fines, psychological research shows that internal ...
Hofmann E, Hoelzl E, Kirchler E.
europepmc +7 more sources