Results 11 to 20 of about 197,549 (296)

The Impact of Non-Economic Factors on Voluntary Tax Compliance Behavior: A Case Study of Small and Medium Enterprises in Vietnam

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   +3 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, Naeem, Ahmed, Gulzar, Sidra   +2 more
openaire   +5 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, Giri Darijanto, Engelwati Gani, Gatot Soepriyanto   +3 more
doaj   +2 more sources

Tax Knowledge, Trust in Government, and Voluntary Tax Compliance: Insights From an Emerging Economy

SAGE Open
This 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, Daniel Domeher, Joseph Akadeagre Agana   +2 more
doaj   +2 more sources

Voluntary tax compliance determinants among small and medium enterprises in democratic societies: the role of tax literacy, tax amnesty, tax reward, and service delivery

Cogent Business & Management
This 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   +3 more sources

Theoretical foundations of voluntary tax compliance: evidence from a developing country

Humanities & Social Sciences Communications
Tax 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

Developing The Voluntary Taxpayer Compliance: The Scale of The Tax Authority’s Power, Trust and The Fairness of The Tax System

Indonesian Journal of Business and Entrepreneurship, 2020
This study aims to analyze the scale of the power of the tax authority, trust and the fairness of the tax system for the voluntary compliance of the individual taxpayers who have businesses.
Atik Djajanti
doaj   +1 more source

Coercive Authority and Trust in Tax Authority in Influencing Voluntary Tax Compliance: A Study of Slippery Slope

Journal of Accounting and Investment, 2019
The improvement of tax compliance in Indonesia has not resulted in increase of tax ratio of the same year. From this perspective, the researchers conducted a study on voluntary tax compliance using theory of slippery slope.
Uswatun Khasanah, Sutrisno T., Endang Mardiati   +2 more
doaj   +1 more source

VOLUNTARY TAX COMPLIANCE WAJIB PAJAK PERUSAHAAN PERHOTELAN: DETERMINAN, KEPERCAYAAN DAN KEKUASAAN LEGITIMASI

Jurnal Akuntansi, 2017
The aim of this research are to give empirical proof about: (1)the influence procedural juctice and moral obligation toward voluntary tax compliance. (2) the influence of trust within mediation influence between procedural juctice and moral obligation ...
Zulkarnain Hakim, Lilik Handajani, Biana Adha Inapty   +2 more
doaj   +1 more source

The Role of Marketing Mix on Voluntary Tax Compliance: Small Taxpayers’ Experience in Dodoma City [PDF]

International Journal of Management, Accounting and Economics
Importance of 4Cs of marketing mix on voluntary tax compliance has been acknowledged. However, contrary to its importance, the body of literature has paint little attention regarding 4Cs of marketing mix in relation to the voluntary tax compliance ...
Allen Mrindoko, Eunice Nyange
doaj   +1 more source