Corruption and tax noncompliance variables: An empirical investigation from Yemen
Tax revenue is an important source of income for various governments around the world. However, challenges, as a result of corruption and tax noncompliance behaviour among the taxpayers, are hindering the adequate generation of such revenues for the government. The objective of this study is to inve...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Sciedu Press
2020
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| Online Access: | https://repo.uum.edu.my/id/eprint/27404/1/IJFF%2011%204%202020%2052%2063.pdf |
| _version_ | 1825805640818229248 |
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| author | Obaid, Mohammed Mahdi Mat Udin, Noraza |
| author_facet | Obaid, Mohammed Mahdi Mat Udin, Noraza |
| author_sort | Obaid, Mohammed Mahdi |
| collection | UUM |
| description | Tax revenue is an important source of income for various governments around the world. However, challenges, as a result of corruption and tax noncompliance behaviour among the taxpayers, are hindering the adequate generation of such revenues for the government. The objective of this study is to investigate the effect of corruption and other tax noncompliance variables on tax revenue generation in Yemen. The study used survey research design via a questionnaire to collect data from 264 individual taxpayers in the Hadhramout Governorate. The collected data was
analyzed using SPSS to perform reliability test, descriptive statistics, multicollinearity test, and regression analysis. The findings of the study show that corruption and tax rate are positively related to tax noncompliance; income level
is negatively related to tax noncompliance; whereas penalty rate and education level are positive but not related to tax noncompliance. The implication of the study is that the government and the tax authority should update and
institute new tax laws and policies that could minimize corruption among their officials and create more awareness among the taxpayers on the importance of paying tax to the government, so as to increase their compliance behaviour |
| first_indexed | 2024-07-04T06:35:35Z |
| format | Article |
| id | uum-27404 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:35:35Z |
| publishDate | 2020 |
| publisher | Sciedu Press |
| record_format | eprints |
| spelling | uum-274042020-09-02T23:34:56Z https://repo.uum.edu.my/id/eprint/27404/ Corruption and tax noncompliance variables: An empirical investigation from Yemen Obaid, Mohammed Mahdi Mat Udin, Noraza HF5601 Accounting Tax revenue is an important source of income for various governments around the world. However, challenges, as a result of corruption and tax noncompliance behaviour among the taxpayers, are hindering the adequate generation of such revenues for the government. The objective of this study is to investigate the effect of corruption and other tax noncompliance variables on tax revenue generation in Yemen. The study used survey research design via a questionnaire to collect data from 264 individual taxpayers in the Hadhramout Governorate. The collected data was analyzed using SPSS to perform reliability test, descriptive statistics, multicollinearity test, and regression analysis. The findings of the study show that corruption and tax rate are positively related to tax noncompliance; income level is negatively related to tax noncompliance; whereas penalty rate and education level are positive but not related to tax noncompliance. The implication of the study is that the government and the tax authority should update and institute new tax laws and policies that could minimize corruption among their officials and create more awareness among the taxpayers on the importance of paying tax to the government, so as to increase their compliance behaviour Sciedu Press 2020 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/27404/1/IJFF%2011%204%202020%2052%2063.pdf Obaid, Mohammed Mahdi and Mat Udin, Noraza (2020) Corruption and tax noncompliance variables: An empirical investigation from Yemen. International Journal of Financial Research, 11 (4). pp. 52-63. ISSN 1923-4023 http://doi.org/10.5430/ijfr.v11n4p52 doi:10.5430/ijfr.v11n4p52 doi:10.5430/ijfr.v11n4p52 |
| spellingShingle | HF5601 Accounting Obaid, Mohammed Mahdi Mat Udin, Noraza Corruption and tax noncompliance variables: An empirical investigation from Yemen |
| title | Corruption and tax noncompliance variables: An empirical investigation from Yemen |
| title_full | Corruption and tax noncompliance variables: An empirical investigation from Yemen |
| title_fullStr | Corruption and tax noncompliance variables: An empirical investigation from Yemen |
| title_full_unstemmed | Corruption and tax noncompliance variables: An empirical investigation from Yemen |
| title_short | Corruption and tax noncompliance variables: An empirical investigation from Yemen |
| title_sort | corruption and tax noncompliance variables an empirical investigation from yemen |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/27404/1/IJFF%2011%204%202020%2052%2063.pdf |
| work_keys_str_mv | AT obaidmohammedmahdi corruptionandtaxnoncompliancevariablesanempiricalinvestigationfromyemen AT matudinnoraza corruptionandtaxnoncompliancevariablesanempiricalinvestigationfromyemen |