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 throu...
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| Format: | Article |
| Language: | English |
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UUM Press
2018
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| Online Access: | https://repo.uum.edu.my/id/eprint/30001/1/JBMA%2008%2001%202018%2031-45.pdf https://doi.org/10.32890/jbma2018.8.1.8795 |
| _version_ | 1825806098216517632 |
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| author | Al-Ttaffi, Lutfi Hassen Ali Abdul Jabbar, Hijattulah |
| author_facet | Al-Ttaffi, Lutfi Hassen Ali Abdul Jabbar, Hijattulah |
| author_sort | Al-Ttaffi, Lutfi Hassen Ali |
| collection | UUM |
| 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. |
| first_indexed | 2024-07-04T06:43:23Z |
| format | Article |
| id | uum-30001 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:43:23Z |
| publishDate | 2018 |
| publisher | UUM Press |
| record_format | eprints |
| spelling | uum-300012023-11-28T09:43:16Z https://repo.uum.edu.my/id/eprint/30001/ Geopolitical Differences and Tax Non-compliance among Yemeni SMEs Al-Ttaffi, Lutfi Hassen Ali Abdul Jabbar, Hijattulah HF5601 Accounting 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. UUM Press 2018 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/30001/1/JBMA%2008%2001%202018%2031-45.pdf Al-Ttaffi, Lutfi Hassen Ali and Abdul Jabbar, Hijattulah (2018) Geopolitical Differences and Tax Non-compliance among Yemeni SMEs. Journal of Business Management and Accounting (JBMA), 8 (1). pp. 31-45. ISSN 2231-9298 (e2636-9249) https://e-journal.uum.edu.my/index.php/jbma/article/view/8795 https://doi.org/10.32890/jbma2018.8.1.8795 https://doi.org/10.32890/jbma2018.8.1.8795 |
| spellingShingle | HF5601 Accounting Al-Ttaffi, Lutfi Hassen Ali Abdul Jabbar, Hijattulah Geopolitical Differences and Tax Non-compliance among Yemeni 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 | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/30001/1/JBMA%2008%2001%202018%2031-45.pdf https://doi.org/10.32890/jbma2018.8.1.8795 |
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