The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers
This paper aims to enhance the understanding of tax compliance behaviour of individual Yemeni taxpayers. It investigated the influence of tax knowledge on the behaviour of taxpayers. A survey was used to collect the required data. The major finding of this study is that tax knowledge of citizens ha...
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| Format: | Article |
| Language: | English |
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UUM PRESS
2020-11-01
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| Series: | Journal of Business Management and Accounting |
| Subjects: | |
| Online Access: | https://e-journal.uum.edu.my/index.php/jbma/article/view/12086 |
| _version_ | 1797627429261410304 |
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| author | Lutfi Hassen Ali Al-Ttaffi Saeed Awadh Bin-Nashwan Muneer Rajab Amrah |
| author_facet | Lutfi Hassen Ali Al-Ttaffi Saeed Awadh Bin-Nashwan Muneer Rajab Amrah |
| author_sort | Lutfi Hassen Ali Al-Ttaffi |
| collection | DOAJ |
| description |
This paper aims to enhance the understanding of tax compliance behaviour of individual Yemeni taxpayers. It investigated the influence of tax knowledge on the behaviour of taxpayers. A survey was used to collect the required data. The major finding of this study is that tax knowledge of citizens has a significant influence on their likely compliance behaviour. Specifically, compliance behaviour increases when tax knowledge is higher. This study is probably among the first to investigate and to provide evidence on the influence of citizens tax knowledge on tax compliance behaviour in Yemen. The outputs of this study could serve as a useful input, not only for tax policy and strategy in Yemen, but also in other developing countries. Thus, governments are recommended to work on increasing tax knowledge of its citizens which will result in improving the level of tax compliance.
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| first_indexed | 2024-03-11T10:24:03Z |
| format | Article |
| id | doaj.art-c22f2b4b26c54e3b974e4f3b2fd6f70b |
| institution | Directory Open Access Journal |
| issn | 2231-9298 2636-9249 |
| language | English |
| last_indexed | 2024-03-11T10:24:03Z |
| publishDate | 2020-11-01 |
| publisher | UUM PRESS |
| record_format | Article |
| series | Journal of Business Management and Accounting |
| spelling | doaj.art-c22f2b4b26c54e3b974e4f3b2fd6f70b2023-11-16T02:36:44ZengUUM PRESSJournal of Business Management and Accounting2231-92982636-92492020-11-0110210.32890/jbma2020.10.2.2The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual TaxpayersLutfi Hassen Ali Al-Ttaffi0Saeed Awadh Bin-Nashwan1Muneer Rajab Amrah2Faculty of Administrative Sciences, Seiyun University, YemenFaculty of Administrative Sciences, Seiyun University, YemenSeiyun University, Yemen This paper aims to enhance the understanding of tax compliance behaviour of individual Yemeni taxpayers. It investigated the influence of tax knowledge on the behaviour of taxpayers. A survey was used to collect the required data. The major finding of this study is that tax knowledge of citizens has a significant influence on their likely compliance behaviour. Specifically, compliance behaviour increases when tax knowledge is higher. This study is probably among the first to investigate and to provide evidence on the influence of citizens tax knowledge on tax compliance behaviour in Yemen. The outputs of this study could serve as a useful input, not only for tax policy and strategy in Yemen, but also in other developing countries. Thus, governments are recommended to work on increasing tax knowledge of its citizens which will result in improving the level of tax compliance. https://e-journal.uum.edu.my/index.php/jbma/article/view/12086Tax knowledgetax complianceYemen |
| spellingShingle | Lutfi Hassen Ali Al-Ttaffi Saeed Awadh Bin-Nashwan Muneer Rajab Amrah The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers Journal of Business Management and Accounting Tax knowledge tax compliance Yemen |
| title | The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers |
| title_full | The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers |
| title_fullStr | The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers |
| title_full_unstemmed | The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers |
| title_short | The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers |
| title_sort | influence of tax knowledge on tax compliance behaviour a case of yemeni individual taxpayers |
| topic | Tax knowledge tax compliance Yemen |
| url | https://e-journal.uum.edu.my/index.php/jbma/article/view/12086 |
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