Gender and the tax compliance puzzle: does gender influence taxpayers’ behaviour towards tax compliance? Evidence from Rwanda
AbstractThis study analyzed whether gender is an important factor in explaining the behaviour of taxpayers towards tax compliance. The study extended the theory of planned bahaviour to establish the factors influencing the behaviour of taxpayers towards tax compliance across gender. Primary data was...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2024-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2024.2316887 |
| _version_ | 1797289622258057216 |
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| author | Daniel Twesige Eugene Rutungwa Gasheja Faustin Isaie Kadhafi Misago Samuel Mutarinda |
| author_facet | Daniel Twesige Eugene Rutungwa Gasheja Faustin Isaie Kadhafi Misago Samuel Mutarinda |
| author_sort | Daniel Twesige |
| collection | DOAJ |
| description | AbstractThis study analyzed whether gender is an important factor in explaining the behaviour of taxpayers towards tax compliance. The study extended the theory of planned bahaviour to establish the factors influencing the behaviour of taxpayers towards tax compliance across gender. Primary data was collected from 390 taxpayers using a closed-ended questionnaire set. Descriptive and inferential statistical tools were used to analyze the data. Descriptive data were presented using the mean and standard deviation, while inferential data were analyzed using a multivariate regression analysis and a univariate and independent t-test. Findings from the survey showed that the predictor variables contribute 51% in explaining the taxpayers towards tax compliance of which 84.23% is for male taxpayers while 71.86% is for female taxpayers. The results further revealed that there is a statistical difference in the behaviour of taxpayers towards tax compliance. Female taxpayers are more influenced by tax knowledge, perception of government spending and roles of tax authority while male taxpayers are more influenced by tax penalties, economic factors and tax rates. Gender contributes 55.1% to taxpayers’ beheviour towards tax compliance. The study contributed to the current literature by establishing the predictor variables that influences the behaviour of taxpayers towards tax compliance which can be used as a basis when designing a tax compliance policy and program. |
| first_indexed | 2024-03-07T19:07:46Z |
| format | Article |
| id | doaj.art-c4b76430301e4296ae5692e91cd7d959 |
| institution | Directory Open Access Journal |
| issn | 2331-1975 |
| language | English |
| last_indexed | 2024-03-07T19:07:46Z |
| publishDate | 2024-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj.art-c4b76430301e4296ae5692e91cd7d9592024-03-01T07:21:32ZengTaylor & Francis GroupCogent Business & Management2331-19752024-12-0111110.1080/23311975.2024.2316887Gender and the tax compliance puzzle: does gender influence taxpayers’ behaviour towards tax compliance? Evidence from RwandaDaniel Twesige0Eugene Rutungwa1Gasheja Faustin2Isaie Kadhafi Misago3Samuel Mutarinda4College of Business and Economics, Senior Lecturer INES-Ruhengeri, Senior Lecturer University of Rwanda, Kigali, RwandaCollege of Business and Economics, Senior Lecturer INES-Ruhengeri, Senior Lecturer University of Rwanda, Kigali, RwandaCollege of Business and Economics, Associate Professor University of Rwanda, Kigali, RwandaCollege of Business and Economics, Lecturer at University of Rwanda, Kigali, RwandaCollege of Business and Economics, Senior Lecturer INES-Ruhengeri, Senior Lecturer University of Rwanda, Kigali, RwandaAbstractThis study analyzed whether gender is an important factor in explaining the behaviour of taxpayers towards tax compliance. The study extended the theory of planned bahaviour to establish the factors influencing the behaviour of taxpayers towards tax compliance across gender. Primary data was collected from 390 taxpayers using a closed-ended questionnaire set. Descriptive and inferential statistical tools were used to analyze the data. Descriptive data were presented using the mean and standard deviation, while inferential data were analyzed using a multivariate regression analysis and a univariate and independent t-test. Findings from the survey showed that the predictor variables contribute 51% in explaining the taxpayers towards tax compliance of which 84.23% is for male taxpayers while 71.86% is for female taxpayers. The results further revealed that there is a statistical difference in the behaviour of taxpayers towards tax compliance. Female taxpayers are more influenced by tax knowledge, perception of government spending and roles of tax authority while male taxpayers are more influenced by tax penalties, economic factors and tax rates. Gender contributes 55.1% to taxpayers’ beheviour towards tax compliance. The study contributed to the current literature by establishing the predictor variables that influences the behaviour of taxpayers towards tax compliance which can be used as a basis when designing a tax compliance policy and program.https://www.tandfonline.com/doi/10.1080/23311975.2024.2316887Gendertaxtax compliancetax beheviourSandra Alves, Higher Institute of Accounting and Administration, University of Aveiro, PortugalE62; H20; H26; H30; H31; H32; H39 |
| spellingShingle | Daniel Twesige Eugene Rutungwa Gasheja Faustin Isaie Kadhafi Misago Samuel Mutarinda Gender and the tax compliance puzzle: does gender influence taxpayers’ behaviour towards tax compliance? Evidence from Rwanda Cogent Business & Management Gender tax tax compliance tax beheviour Sandra Alves, Higher Institute of Accounting and Administration, University of Aveiro, Portugal E62; H20; H26; H30; H31; H32; H39 |
| title | Gender and the tax compliance puzzle: does gender influence taxpayers’ behaviour towards tax compliance? Evidence from Rwanda |
| title_full | Gender and the tax compliance puzzle: does gender influence taxpayers’ behaviour towards tax compliance? Evidence from Rwanda |
| title_fullStr | Gender and the tax compliance puzzle: does gender influence taxpayers’ behaviour towards tax compliance? Evidence from Rwanda |
| title_full_unstemmed | Gender and the tax compliance puzzle: does gender influence taxpayers’ behaviour towards tax compliance? Evidence from Rwanda |
| title_short | Gender and the tax compliance puzzle: does gender influence taxpayers’ behaviour towards tax compliance? Evidence from Rwanda |
| title_sort | gender and the tax compliance puzzle does gender influence taxpayers behaviour towards tax compliance evidence from rwanda |
| topic | Gender tax tax compliance tax beheviour Sandra Alves, Higher Institute of Accounting and Administration, University of Aveiro, Portugal E62; H20; H26; H30; H31; H32; H39 |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2024.2316887 |
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