Web70 FANCHENG KONG CHUANHAI WANG THE DETERMINANTS OF TAX EVASION: A LITERATURE REVIEW Introduction In theory, the maximization of fi scal revenue is the main administrative goal of any government of any country in any period. It is no doubt that tax evasion has weak-ened the government’s tax and lowered the ability of government …
THE DETERMINANTS PERCEPTION OF TAX EVASION ETHICS
Webtime-consuming tend to encourage tax avoidance. Tax evasion is widespread among people who believe the tax rate is excessively high and punitive. Tax evasion, the … Webthe tax evasion of SMEs. In order to curtail tax evasion in Palestine, tax authority should widen its audit, imposes more tax penalties, and publicise the information about … solid model description has been corrupted
The development of a scale to measure SMEs tax compliance in …
Webeconomic and behavioural determinants of tax compliance behaviour. This is a major departure from most existing studies which were asymmetrically executed either in the … WebDeterminants of tax evasion in the developing economies: A structural equation model approach of the case of Ghana ... Structured questionnaires were used as the main … Several factors may lead taxpayers to engage in tax evasion. Among the factors, tax knowledge, tax morale, tax system, tax fairness, compliance cost, attitudes toward the behavior, subjective norms, perceived behavioral control, and moral obligation are major factors (Alleyne & Harris, 2024; Rantelangi & … See more As indicated in Table 1from the total respondents, 88.4% are categorized under level “C,” 4.1% are leveled under “B,” and the remaining 7.6% of respondents have been categorized under level “A”. See more To analyze the correlation between variables as shown in the Table 5, the relation between subjective norms with taxpayers engaged … See more To undertake exploratory factor analysis, the data should fulfill the following assumptions. The first assumption is the variables should be … See more Conducting KMO and Bartlett’s test is a precondition to conduct the factor analysis of the study measuring variables. KMO measures the adequacy of the sample of the study. In the … See more solid metal folding chair