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文章基本信息

  • 标题:Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View
  • 本地全文:下载
  • 作者:Natrah Saad ; Natrah Saad
  • 期刊名称:Procedia - Social and Behavioral Sciences
  • 印刷版ISSN:1877-0428
  • 出版年度:2014
  • 卷号:109
  • 页码:1069-1075
  • DOI:10.1016/j.sbspro.2013.12.590
  • 语种:English
  • 出版社:Elsevier
  • 摘要:AbstractThis study examines taxpayers’ views on their level of tax knowledge and perceived complexity of the income tax system. Further, the study attempts to delve in the underlying reasons for non-compliance. Data was gathered through telephone interviews with thirty participants, and analysed using thematic analysis. Results suggest that taxpayers have inadequate technical knowledge and perceive tax system as complex. Tax knowledge and tax complexity are viewed as contributing factors towards non-compliance behaviour among taxpayers.
  • 关键词:Tax knowledge;tax complexity;tax compliance;qualitative
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