Cheating on Taxes If You Have A Chance: A Comparative Study of Tax Evasion Opinion in Turkey and Germany

McGee, Robert W.; Benk, Serkan; Ross, Adriana M.; Kılıçaslan, Harun

doi:10.1007/978-1-4614-1287-8_22

Cited by 9 publications

(1 citation statement)

References 39 publications

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“…The two articles of Jackson and Milliron (1986) and Richardson and Sawyer (2001) presented the most important variables, methods, issues and theories of tax compliance (Abdul-Jabbar & Pope, 2008). Furthermore, numerous studies have been carried out to explore the issue of tax non-compliance globally, covering South America, North America, Asia, Europe, Australia and New Zealand (for instance: McGee, 2006;McGee, Benk, Ross, & Kılıçaslan, 2012;McGee, Petrides, & Ross, 2012;Al-Ttaffi & Abdul-Jabbar, 2016;Nwidobie, 2018;Almunia & Lopez-Rodriguez, 2018;Nagel, Huber, Van Praag, & Goslinga, 2019). However, the Middle Eastern region is not focused sufficiently.…”

Section: Literature Review Tax Non-compliance Studiesmentioning

confidence: 99%

Public Governance Quality and Income Tax Non-Compliance Among Small and Medium Enterprises in Yemen

Al-Ttaffi¹,

Abdul-Jabbar²

2020

APMAJ

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The problem of tax non-compliance is broadly recognized as a serious phenomenon in many countries, especially in the Middle East countries in general and Yemen in particular. However, there is a lack of studies that provide causal explanations of this issue in these countries. Previous studies indicate a number of factors that could possibly influence tax compliance behaviour. In this regard, this study was undertaken primarily to examine the relationship between taxpayers' perception among SMEs in Yemen about the quality of public governance and their non-compliant behaviour in order to have better understanding of non-compliant behaviour. For the purpose of data collection, a questionnaire was designed and utilized in this study. The analysis reveals that public governance quality is perceived as low in Yemen. A simple regression analysis found that public governance quality has a significant negative influence on tax non-compliant behaviour. Consequently, this study recommends the Yemeni government improves the level of the quality of public governance in order to enhance the level of tax compliance among Yemeni taxpayers.

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