Examining the influence of tax fairness on tax compliance in Libya

The purpose of this study is to investigate the influence of tax fairness on tax compliance in Libya. Mansour, Mitra, Sdralevich and Jewell (2015) mentioned that the tax system in Libya is not fair and there is a need to design a tax system based on the principle of fairness. Therefore, this study...

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Main Author:	Ruhoma, Al Seddiq Alshadli Amhemed
Format:	Thesis
Language:	eng eng
Published:	2015
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/5590/1/s815227_01.pdf https://etd.uum.edu.my/5590/2/s815227_02.pdf
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id	my-uum-etd.5590
record_format	uketd_dc
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. Ruhoma, Al Seddiq Alshadli Amhemed Examining the influence of tax fairness on tax compliance in Libya
description	The purpose of this study is to investigate the influence of tax fairness on tax compliance in Libya. Mansour, Mitra, Sdralevich and Jewell (2015) mentioned that the tax system in Libya is not fair and there is a need to design a tax system based on the principle of fairness. Therefore, this study puts emphasis on determining the impact of tax fairness dimension, such as general fairness, tax rate, exchange with government, attitude towards taxes of the wealthy and self-interest on tax compliance in Libya. This study will add to the body of knowledge related to tax compliance behaviour of taxpayers in Libya, especially since very little is known about this in the context of Libya. This study can help policy-makers to device a fair tax system that can help taxpayers as well as tax collection agency to make the system more efficient. The sample of the study comprises of taxpayers in Tripoli city. Data was analysed using SPSS. The findings of the present study show a significant relationship between tax fairness dimensions and tax compliance. This finding means that fairness of the tax system can enhance the level of tax compliance by a significant level. The government should hence device a fairer tax system to increase the level of tax compliance
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Ruhoma, Al Seddiq Alshadli Amhemed
author_facet	Ruhoma, Al Seddiq Alshadli Amhemed
author_sort	Ruhoma, Al Seddiq Alshadli Amhemed
title	Examining the influence of tax fairness on tax compliance in Libya
title_short	Examining the influence of tax fairness on tax compliance in Libya
title_full	Examining the influence of tax fairness on tax compliance in Libya
title_fullStr	Examining the influence of tax fairness on tax compliance in Libya
title_full_unstemmed	Examining the influence of tax fairness on tax compliance in Libya
title_sort	examining the influence of tax fairness on tax compliance in libya
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2015
url	https://etd.uum.edu.my/5590/1/s815227_01.pdf https://etd.uum.edu.my/5590/2/s815227_02.pdf
_version_	1747827956392132608
spelling	my-uum-etd.55902021-04-05T01:04:12Z Examining the influence of tax fairness on tax compliance in Libya 2015 Ruhoma, Al Seddiq Alshadli Amhemed Mansor, Muzainah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. The purpose of this study is to investigate the influence of tax fairness on tax compliance in Libya. Mansour, Mitra, Sdralevich and Jewell (2015) mentioned that the tax system in Libya is not fair and there is a need to design a tax system based on the principle of fairness. Therefore, this study puts emphasis on determining the impact of tax fairness dimension, such as general fairness, tax rate, exchange with government, attitude towards taxes of the wealthy and self-interest on tax compliance in Libya. This study will add to the body of knowledge related to tax compliance behaviour of taxpayers in Libya, especially since very little is known about this in the context of Libya. This study can help policy-makers to device a fair tax system that can help taxpayers as well as tax collection agency to make the system more efficient. The sample of the study comprises of taxpayers in Tripoli city. Data was analysed using SPSS. The findings of the present study show a significant relationship between tax fairness dimensions and tax compliance. This finding means that fairness of the tax system can enhance the level of tax compliance by a significant level. The government should hence device a fairer tax system to increase the level of tax compliance 2015 Thesis https://etd.uum.edu.my/5590/ https://etd.uum.edu.my/5590/1/s815227_01.pdf text eng public https://etd.uum.edu.my/5590/2/s815227_02.pdf text eng public masters masters Universiti Utara Malaysia Abdulhadi K.M., Obeidat M., and Abdullah Al-Momani (2008). Income Tax Fairness and the Taxpayers‟ Compliance in Jordan. Journal of Economic and Administrative Sciences, 24(1): 15-39. 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Examining the influence of tax fairness on tax compliance in Libya

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