Presenting the model of tax compliance: the role of internal and psychologival factors / Seyyed Yaser Ebrahimian Jolodar, Masoud Ahmadi and Niloofar Imankhan.
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 fact...
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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM)
2019
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/29286/1/29286.pdf |
| _version_ | 1796902814856773632 |
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| author | Jolodar, Seyyed Yaser Ebrahimian Ahmadi, Masoud Imankhan, Niloofar |
| author_facet | Jolodar, Seyyed Yaser Ebrahimian Ahmadi, Masoud Imankhan, Niloofar |
| author_sort | Jolodar, Seyyed Yaser Ebrahimian |
| collection | UITM |
| description | 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. |
| first_indexed | 2024-03-06T02:10:49Z |
| format | Article |
| id | uitm.eprints-9286 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T02:10:49Z |
| publishDate | 2019 |
| publisher | Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) |
| record_format | dspace |
| spelling | uitm.eprints-92862020-04-08T09:48:29Z https://ir.uitm.edu.my/id/eprint/29286/ Presenting the model of tax compliance: the role of internal and psychologival factors / Seyyed Yaser Ebrahimian Jolodar, Masoud Ahmadi and Niloofar Imankhan. apmaj Jolodar, Seyyed Yaser Ebrahimian Ahmadi, Masoud Imankhan, Niloofar Tax collection. Taxpayer compliance 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. Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) 2019-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29286/1/29286.pdf Presenting the model of tax compliance: the role of internal and psychologival factors / Seyyed Yaser Ebrahimian Jolodar, Masoud Ahmadi and Niloofar Imankhan. (2019) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29/>, 14 (2). pp. 139-160. ISSN 2550-1631 https://apmaj.uitm.edu.my/ |
| spellingShingle | Tax collection. Taxpayer compliance Jolodar, Seyyed Yaser Ebrahimian Ahmadi, Masoud Imankhan, Niloofar Presenting the model of tax compliance: the role of internal and psychologival factors / Seyyed Yaser Ebrahimian Jolodar, Masoud Ahmadi and Niloofar Imankhan. |
| title | Presenting the model of tax compliance: the role of internal and psychologival factors / Seyyed Yaser Ebrahimian Jolodar, Masoud Ahmadi and Niloofar Imankhan. |
| title_full | Presenting the model of tax compliance: the role of internal and psychologival factors / Seyyed Yaser Ebrahimian Jolodar, Masoud Ahmadi and Niloofar Imankhan. |
| title_fullStr | Presenting the model of tax compliance: the role of internal and psychologival factors / Seyyed Yaser Ebrahimian Jolodar, Masoud Ahmadi and Niloofar Imankhan. |
| title_full_unstemmed | Presenting the model of tax compliance: the role of internal and psychologival factors / Seyyed Yaser Ebrahimian Jolodar, Masoud Ahmadi and Niloofar Imankhan. |
| title_short | Presenting the model of tax compliance: the role of internal and psychologival factors / Seyyed Yaser Ebrahimian Jolodar, Masoud Ahmadi and Niloofar Imankhan. |
| title_sort | presenting the model of tax compliance the role of internal and psychologival factors seyyed yaser ebrahimian jolodar masoud ahmadi and niloofar imankhan |
| topic | Tax collection. Taxpayer compliance |
| url | https://ir.uitm.edu.my/id/eprint/29286/1/29286.pdf |
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