Presenting the model of tax compliance: the role of internal and psychologival factors / Seyyed Yaser Ebrahimian Jolodar, Masoud Ahmadi and Niloofar Imankhan.

Jolodar, Seyyed Yaser Ebrahimian and Ahmadi, Masoud and Imankhan, Niloofar (2019) Presenting the model of tax compliance: the role of internal and psychologival factors / Seyyed Yaser Ebrahimian Jolodar, Masoud Ahmadi and Niloofar Imankhan. Asia-Pacific Management Accounting Journal (APMAJ), 14 (2). pp. 139-160. ISSN 2550-1631

Abstract

Today, the concept of tax compliance has become a common phenomenon in most countries and attracted the attention of a large number of researchers in order to identify the affecting factors on it. In this regard, the purpose of this research is to exploration the main internal and psychological factors affecting on tax compliance and in return try to present the tax compliance model. The statistical population of this study included 2900 legal persons of Sari tax administration in Iran who shall be liable to Value-Added Tax (VAT). The sampling technique in this study was stratified random sampling and the sample size comprises of 550 legal persons. The findings revealed a significant and positive impact of tax fairness, taxpayers' attitude, trust in authorities and tax morale on tax compliance. Furthermore, the results of the study showed that tax compliance is largely determined by tax morale. Moreover, the results suggest that tax authorities should take more concentration on tax fairness for creating favorable attitude in taxpayers, enhancing trust in authorities and improvement of morale obligation.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Jolodar, Seyyed Yaser Ebrahimiansyebrahimian@yahoo.com
Ahmadi, Masoudahmadi.m72@yahoo.com
Imankhan, Niloofarniloofar_im@yahoo.com
Subjects: H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
Journal: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 14
Number: 2
Page Range: pp. 139-160
Item ID: 29286
Uncontrolled Keywords: Tax compliance, Taxpayers’ attitude, Tax fairness
URI: http://ir.uitm.edu.my/id/eprint/29286

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