Tax Compliance Determinants: Empirical Evidence From Croatia

Paleka, Hana; Karanović, Goran; Bădulescu, Daniel

doi:10.3846/tede.2022.18130

Cited by 6 publications

(3 citation statements)

References 60 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Priming to elicit empathy improves tax compliance. These findings support the inclusion of noneconomic factors in tax compliance behavior analysis ( Calvet, 2013 ; Olsen et al, 2018 ; Paleka et al, 2022 ).…”

Section: Literature Reviewsupporting

confidence: 74%

Tax evasion, psychological egoism, and revenue collection performance: Evidence from Amhara region, Ethiopia

Rongping

Fentaw²,

Zhang³

2023

Front. Psychol.

View full text Add to dashboard Cite

Tax evasion is the illegal withholding or underpayment of taxes, typically accomplished by intentionally providing false or no evidence to tax authorities. Tax evasion has had a severe detrimental influence on the economy of the Amhara National Regional State, Ethiopia. The Amhara Regional State lost tax revenue in recent years due to tax evasion. The objective of this study was to see how tax evasion, taxpayers’ psychological egoism, and other relevant factors affect tax revenue collection performance in the Amhara Region, Ethiopia. Data were collected from 395 VAT-registered taxpayers through a structured questionnaire. The structural equation model and multiple regression analysis method were utilized for empirical test based on the softwares of SPSS and AMOS. This research revealed that tax evasion and psychological egoism negatively affect tax revenue collection performance. Tax education and technology significantly and positively affected tax revenue collection performance. Meanwhile, the relationships between the above factors (tax evasion, tax education, and technology) and the tax revenue collection performance are reliably mediated by taxpayers’ psychological egoism. Those findings can give clues to researchers, tax experts, and policymakers for improving the tax revenue collection performance in Amhara Region. The government can enhance public education to reduce tax evasion and such misbehavior caused by taxpayers’ psychological egoism. Meanwhile, the most up-to-date tax invoicing technologies, like artificial intelligence and machine learning technology should be adopted.

show abstract

Section: Literature Reviewsupporting

confidence: 74%

Tax evasion, psychological egoism, and revenue collection performance: Evidence from Amhara region, Ethiopia

Rongping

Fentaw²,

Zhang³

2023

Front. Psychol.

View full text Add to dashboard Cite

show abstract

“…Taxes are imposed established on statutes that are enforceable, either at national or regional government levels, for their expenditure needs and public investments (Hidayat et al, 2023). Therefore, tax compliance is the willingness of a taxpayer to report all incomes and tax obligations and pay the required taxes to the national or regional tax authorities according to the related tax legal framework (Paleka, Karanović, & Badulescu, 2022). According to Cahyonowati et al (2022) the subject of tax compliance has been a major concern for scholars and government tax authorities' policymakers, since it involves various disciplines such as psychology, accounting and economics.…”

Section: Tax Compliancementioning

confidence: 99%

The Perception of the Customs’ Staff on Administrative Reforms and Tax Compliance in Kenya

Micah Odhiambo Nyamita,

Daniel Inyani Kaunda

2023

RS Global - IJITE

View full text Add to dashboard Cite

In developing economies like Kenya, central to the problem of tax compliance are low-income entities, who struggles with making sure they register, file, and pay their taxes on time. All governments, in general, confront the same difficulties in assessing tax compliance risks and adopt administrative reforms, such as system automation, taxpayer education, staff training and enforcement strategies. This study sought to establish how these administrative reforms adopted within the customs offices in Kenya influence tax compliance. The study adopted correlational research design with a target population of 1736 employees within the seven Divisions in Customs & Border Control Department in Kenya. A stratified random sampling technique was applied to identify a sample size of 175 employees for the study. The primary data collected, through questionnaires, was analysed using both descriptive and inferential statistics. The results revealed that the adopted administrative reforms of system automation, taxpayer education, staff training and enforcement strategies explains about 49.1% of the variations on the tax compliance level in Kenya, with system automation, staff training and enforcement strategies having a positive significant influence. Therefore, tax authorities and fiscal policy architects can take proactive steps towards fostering a culture of compliance, thereby enhancing revenue collection and the overall efficiency and effectiveness of tax administration in Kenya.

show abstract

“…Globally, tax revenues are the largest source of financing for development of countries. Therefore, inculcating tax morale is a modern long-term strategy towards creating sustainable economic development through tax revenue (Paleka et al, 2022) and innovative tax compliance (Dom et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

Trust in Tax Authorities, Tax Fairness and Tax Morale

Tajuddin,

Muhammad,

Ibrahim

2023

I-iECONS

View full text Add to dashboard Cite

Existing literature stresses the importance of socio-economic factors when aiming to increase the willingness of taxpayers to pay their tax obligations. There have been insufficient studies on socio-psychological factors in tax morale research. This study focuses on trust in tax authorities and tax fairness factors that may explain the reasons why people pay taxes. The purpose of this conceptual review is to analyze and synthesize the theoretical and conceptual frameworks of trust in tax authorities and tax fairness in the tax morale context. Trust in tax authorities refers to the level of confidence taxpayers put in tax authorities based on how well they perform their duties. Tax fairness refers to taxpayers who perceive paying taxes as a fair process in terms of the treatments and benefits they receive for the taxes paid. Tax morale is defined as the intrinsic motivation of taxpayers to pay their fair share of taxes. Using the Social Psychology of Taxation (SPT) and Ibnu Khaldun's Theory of Taxation (IKTK), the interrelationships between trust in tax authorities, tax fairness, and tax morale are critically evaluated and analyzed. The review of relevant tax morale literature is conducted to identify any research gaps, inconsistencies, or ambiguities. It is interesting to note that there were mixed findings in terms of the effect of tax fairness on tax morale. Some studies have demonstrated positive relationships, while others have found negative ones. It has been discovered that taxpayers’ trust in tax administrations would increase if tax authorities treated taxpayers with consideration and respect, applied clear and fair procedures to all taxpayers, and assisted them in meeting their tax obligations. A psychological contract aptly captures the interaction between tax authorities and taxpayers, which will manifest in a willingness to pay taxes. Further investigation needs to be carried out in order to statistically validate the direct and indirect relationships between trust in tax authorities, tax fairness, and tax morale.

show abstract

Tax Compliance Determinants: Empirical Evidence From Croatia

Cited by 6 publications

References 60 publications

Tax evasion, psychological egoism, and revenue collection performance: Evidence from Amhara region, Ethiopia

Tax evasion, psychological egoism, and revenue collection performance: Evidence from Amhara region, Ethiopia

The Perception of the Customs’ Staff on Administrative Reforms and Tax Compliance in Kenya

Trust in Tax Authorities, Tax Fairness and Tax Morale

Contact Info

Product

Resources

About