Geopolitical Differences and Tax Non-compliance among Yemeni SMEs
This paper aims at enhancing understanding of tax non-compliance behaviour by investigating the influence of geopolitical differences on taxpayers’ behaviour. The study focuses on income tax compliance behaviour of owner-managers of small and medium enterprises in Yemen. The study was conducted t...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
UUM PRESS
2018-01-01
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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/8795 |
| _version_ | 1797627434540990464 |
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| author | Lutfi Hassen Ali Al-Ttaffi Hijattulah Abdul-Jabbar |
| author_facet | Lutfi Hassen Ali Al-Ttaffi Hijattulah Abdul-Jabbar |
| author_sort | Lutfi Hassen Ali Al-Ttaffi |
| collection | DOAJ |
| description |
This paper aims at enhancing understanding of tax non-compliance behaviour by investigating the influence of geopolitical differences on taxpayers’ behaviour. The study focuses on income tax compliance behaviour of owner-managers of small and medium enterprises in Yemen. The study was conducted through survey to collect the required data. The major finding of this study is that geopolitical differences has a significant influence on taxpayers’ behaviour. Particularly, the result revealed that the Southern people of Yemen are more compliant with tax rules and regulations than Northern people. This result may be attributed to the geopolitical background of both peoples. While the Southern part of Yemen has been governed by strict socialist regimes, the Northern part was administrated by tribalism system. From the literature, this study may be among the first to consider and provide evidence on the influence of geopolitical differences on the behaviour of taxpayers. The findings of this study could serve as useful input for tax policy and strategy purpose in Yemen.
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| first_indexed | 2024-03-11T10:24:07Z |
| format | Article |
| id | doaj.art-d61e45aa51b54aae959d8967da51cc67 |
| institution | Directory Open Access Journal |
| issn | 2231-9298 2636-9249 |
| language | English |
| last_indexed | 2024-03-11T10:24:07Z |
| publishDate | 2018-01-01 |
| publisher | UUM PRESS |
| record_format | Article |
| series | Journal of Business Management and Accounting |
| spelling | doaj.art-d61e45aa51b54aae959d8967da51cc672023-11-16T03:09:52ZengUUM PRESSJournal of Business Management and Accounting2231-92982636-92492018-01-018110.32890/jbma2018.8.1.8795Geopolitical Differences and Tax Non-compliance among Yemeni SMEsLutfi Hassen Ali Al-Ttaffi0Hijattulah Abdul-Jabbar1Accounting Department, Faculty of Applied Science (Seiyun), Hadhramout University (Mukalla), YemenTunku Puteri Intan Safinaz School of Accountancy, College of Business Universiti Utara Malaysia This paper aims at enhancing understanding of tax non-compliance behaviour by investigating the influence of geopolitical differences on taxpayers’ behaviour. The study focuses on income tax compliance behaviour of owner-managers of small and medium enterprises in Yemen. The study was conducted through survey to collect the required data. The major finding of this study is that geopolitical differences has a significant influence on taxpayers’ behaviour. Particularly, the result revealed that the Southern people of Yemen are more compliant with tax rules and regulations than Northern people. This result may be attributed to the geopolitical background of both peoples. While the Southern part of Yemen has been governed by strict socialist regimes, the Northern part was administrated by tribalism system. From the literature, this study may be among the first to consider and provide evidence on the influence of geopolitical differences on the behaviour of taxpayers. The findings of this study could serve as useful input for tax policy and strategy purpose in Yemen. https://e-journal.uum.edu.my/index.php/jbma/article/view/8795Tax non-complianceGeopolitical differencesYemenSMEs |
| spellingShingle | Lutfi Hassen Ali Al-Ttaffi Hijattulah Abdul-Jabbar Geopolitical Differences and Tax Non-compliance among Yemeni SMEs Journal of Business Management and Accounting Tax non-compliance Geopolitical differences Yemen SMEs |
| title | Geopolitical Differences and Tax Non-compliance among Yemeni SMEs |
| title_full | Geopolitical Differences and Tax Non-compliance among Yemeni SMEs |
| title_fullStr | Geopolitical Differences and Tax Non-compliance among Yemeni SMEs |
| title_full_unstemmed | Geopolitical Differences and Tax Non-compliance among Yemeni SMEs |
| title_short | Geopolitical Differences and Tax Non-compliance among Yemeni SMEs |
| title_sort | geopolitical differences and tax non compliance among yemeni smes |
| topic | Tax non-compliance Geopolitical differences Yemen SMEs |
| url | https://e-journal.uum.edu.my/index.php/jbma/article/view/8795 |
| work_keys_str_mv | AT lutfihassenalialttaffi geopoliticaldifferencesandtaxnoncomplianceamongyemenismes AT hijattulahabduljabbar geopoliticaldifferencesandtaxnoncomplianceamongyemenismes |