Determinants of tax evasion: Evidence from Libya

Determinants of tax evasion: Evidence from Libya

Governments around the world are continually looking for ways and means to improve the level of tax compliance by their citizens. Tax revenue is the major source of income for many countries. The purpose of this study is to investigate the factors influencing tax evasion among taxpayers from the Li...

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Main Author: Masoud, Salh Agrerah Ali
Format: Thesis
Language:eng
eng
Published: 2015
Subjects:
HJ4771.6 Income Tax
Tax Returns.
Online Access:https://etd.uum.edu.my/5578/1/s815030_01.pdf
https://etd.uum.edu.my/5578/2/s815030_02.pdf
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institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Mansor, Muzainah
topic HJ4771.6 Income Tax
Tax Returns.
spellingShingle HJ4771.6 Income Tax
Tax Returns.
Masoud, Salh Agrerah Ali
Determinants of tax evasion: Evidence from Libya
description Governments around the world are continually looking for ways and means to improve the level of tax compliance by their citizens. Tax revenue is the major source of income for many countries. The purpose of this study is to investigate the factors influencing tax evasion among taxpayers from the Libyan perspective. This study is based on five variables that are used to determine the factors that affect tax evasion in Libya. The five variables that are measured in this current study are: education level, tax rate, corruption, penalty rate and the Islamic religious perspective. The data were collected through the distribution of questionnaires to 277 respondents in Libya and processed using Statistical Package for Social Science (SPSS) software for the purpose of this study. By using correlation and regression analysis, the findings of the study show that there is a positively significant relationship between tax rate, corruption and penalty rate and tax evasion. On the other hand, education level indicates a negative but insignificant correlation with tax evasion. There is no significant correlation between Islamic religion and tax evasion but the relationship is positive
format Thesis
qualification_name masters
qualification_level Master's degree
author Masoud, Salh Agrerah Ali
author_facet Masoud, Salh Agrerah Ali
author_sort Masoud, Salh Agrerah Ali
title Determinants of tax evasion: Evidence from Libya
title_short Determinants of tax evasion: Evidence from Libya
title_full Determinants of tax evasion: Evidence from Libya
title_fullStr Determinants of tax evasion: Evidence from Libya
title_full_unstemmed Determinants of tax evasion: Evidence from Libya
title_sort determinants of tax evasion: evidence from libya
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2015
url https://etd.uum.edu.my/5578/1/s815030_01.pdf
https://etd.uum.edu.my/5578/2/s815030_02.pdf
_version_ 1747827953816829952
spelling my-uum-etd.55782016-04-10T06:34:00Z Determinants of tax evasion: Evidence from Libya 2015 Masoud, Salh Agrerah Ali Mansor, Muzainah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. Governments around the world are continually looking for ways and means to improve the level of tax compliance by their citizens. Tax revenue is the major source of income for many countries. The purpose of this study is to investigate the factors influencing tax evasion among taxpayers from the Libyan perspective. This study is based on five variables that are used to determine the factors that affect tax evasion in Libya. The five variables that are measured in this current study are: education level, tax rate, corruption, penalty rate and the Islamic religious perspective. The data were collected through the distribution of questionnaires to 277 respondents in Libya and processed using Statistical Package for Social Science (SPSS) software for the purpose of this study. By using correlation and regression analysis, the findings of the study show that there is a positively significant relationship between tax rate, corruption and penalty rate and tax evasion. On the other hand, education level indicates a negative but insignificant correlation with tax evasion. There is no significant correlation between Islamic religion and tax evasion but the relationship is positive 2015 Thesis https://etd.uum.edu.my/5578/ https://etd.uum.edu.my/5578/1/s815030_01.pdf text eng validuser https://etd.uum.edu.my/5578/2/s815030_02.pdf text eng public masters masters Universiti Utara Malaysia Abiola, J. & M. Asiweh (2012). Impact of Tax Administration on Government Revenue in a Developing Economy–A Case Study of Nigeria. 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