The influence of tax fairness dimension on tax compliance: evidence from Yemen
Governments around the world continuously attempt to improve the level of tax compliance especially those in countries which face a low level of tax compliance. Yemen is one of these countries in which the level of tax noncompliance has been reported to be at a high level during the last few decades...
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my-uum-etd.96342022-08-08T04:25:08Z The influence of tax fairness dimension on tax compliance: evidence from Yemen 2019 Al Hamedi, Ahmed Mubarak Eissa Marimuthu, Munusamy Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. Governments around the world continuously attempt to improve the level of tax compliance especially those in countries which face a low level of tax compliance. Yemen is one of these countries in which the level of tax noncompliance has been reported to be at a high level during the last few decades. This study empirically investigates the influence of perception of tax fairness dimensions such as general fairness, tax rate, benefit from government, attitude towards taxes of the wealthy and self-interest in the government, on individual taxpayer’s compliance behaviour in Yemen. This study is underpinned and supported by the equity theory. The data, which were collected through survey questionnaires, were analysed using multiple regression analysis and other statistical techniques. A total of 400 questionnaires were distributed that yielded 242 usable questionnaires. The results reveal that there is a positively significant relationship between general fairness, tax rate, benefit from government, self-interest and tax compliance, whereas the relationship between attitude towards taxes of the wealthy and tax compliance is insignificant. This study concludes with the theoretical implications and practical recommendations for the Yemeni Government in order to improve tax collection such as to develop and implement more fairness polices and strategies to maximize tax compliance by improve the system in terms of tax fairness. In addition, the Yemen Tax Authority should play a more proactive role to encourage and educate individual taxpayers by enhancing their knowledge on taxation. This study also highlights several limitations and suggests future studies that can be conducted in this area. 2019 Thesis https://etd.uum.edu.my/9634/ https://etd.uum.edu.my/9634/1/s821598_01.pdf text eng public https://etd.uum.edu.my/9634/2/s821598_02.pdf text eng public https://etd.uum.edu.my/9634/3/s821598_references.docx text eng public other masters Universiti Utara Malaysia |
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Universiti Utara Malaysia |
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UUM ETD |
language |
eng eng eng |
advisor |
Marimuthu, Munusamy |
topic |
HJ4771.6 Income Tax Tax Returns. |
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HJ4771.6 Income Tax Tax Returns. Al Hamedi, Ahmed Mubarak Eissa The influence of tax fairness dimension on tax compliance: evidence from Yemen |
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Governments around the world continuously attempt to improve the level of tax compliance especially those in countries which face a low level of tax compliance. Yemen is one of these countries in which the level of tax noncompliance has been reported to be at a high level during the last few decades. This study empirically investigates the influence of perception of tax fairness dimensions such as general
fairness, tax rate, benefit from government, attitude towards taxes of the wealthy and self-interest in the government, on individual taxpayer’s compliance behaviour in Yemen. This study is underpinned and supported by the equity theory. The data, which
were collected through survey questionnaires, were analysed using multiple regression analysis and other statistical techniques. A total of 400 questionnaires were distributed that yielded 242 usable questionnaires. The results reveal that there is a positively significant relationship between general fairness, tax rate, benefit from government, self-interest and tax compliance, whereas the relationship between attitude towards taxes of the wealthy and tax compliance is insignificant. This study concludes with the theoretical implications and practical recommendations for the Yemeni Government in order to improve tax collection such as to develop and implement more fairness polices and strategies to maximize tax compliance by improve the system in terms of tax fairness. In addition, the Yemen Tax Authority should play a more proactive role to encourage and educate individual taxpayers by enhancing their knowledge on taxation. This study also highlights several limitations and suggests future studies that can be conducted in this area. |
format |
Thesis |
qualification_name |
other |
qualification_level |
Master's degree |
author |
Al Hamedi, Ahmed Mubarak Eissa |
author_facet |
Al Hamedi, Ahmed Mubarak Eissa |
author_sort |
Al Hamedi, Ahmed Mubarak Eissa |
title |
The influence of tax fairness dimension on tax compliance: evidence from Yemen |
title_short |
The influence of tax fairness dimension on tax compliance: evidence from Yemen |
title_full |
The influence of tax fairness dimension on tax compliance: evidence from Yemen |
title_fullStr |
The influence of tax fairness dimension on tax compliance: evidence from Yemen |
title_full_unstemmed |
The influence of tax fairness dimension on tax compliance: evidence from Yemen |
title_sort |
influence of tax fairness dimension on tax compliance: evidence from yemen |
granting_institution |
Universiti Utara Malaysia |
granting_department |
Othman Yeop Abdullah Graduate School of Business |
publishDate |
2019 |
url |
https://etd.uum.edu.my/9634/1/s821598_01.pdf https://etd.uum.edu.my/9634/2/s821598_02.pdf https://etd.uum.edu.my/9634/3/s821598_references.docx |
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1747828638282153984 |