compliance behaviour
Effect of tax system fairness on tax compliance behaviour of corporate taxpayers in Kenya
... tax compliance behaviour in Kenya and also ascertain the effect of firm demographic characteristics on tax ...When compliance is measured by filing of tax returns, this type of compliance is ...
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An Exploratory Analysis of Individual Taxpayers’ Compliance Behaviour in Nigeria: a study of Demographic Differences and Impact
... taxpayer’s compliance behaviour and gender (F ratio ...their compliance behaviour and accordingly, as indicated by the mean scores, the differences in tax compliance behaviour of ...
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Factors influencing agro-environmental regulatory compliance behaviour on Canterbury dairy farms
... on compliance behaviour, thereby increasing the value of contextual empirical studies such as ...to compliance in the bivariate analysis: farm size and the number of livestock being ...to ...
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The application of the theory of planned behaviour and structural equation modelling in tax compliance behaviour: a New Zealand study
... individual‟s behaviour can be predicted by the individual‟s appraisal of his or her ability, and the perceived ease (or difficulty) in performing (or refraining from or avoiding) the target behaviour ...
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Firms Compliance Behaviour With Environmental Regulations In Malaysia
... Compliance behaviour is not only influenced by formal regulation but also informal regulations ...the behaviour of industry is more prominent in situations where formal regulation is weak or ...
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DOES INSTITUTIONAL FACTORS MATTERS IN INDIVIDUAL TAXPAYER’S COMPLIANCE BEHAVIOUR? EMPIRICAL EVIDENCE FROM SELECTED STATES IN SOUTH-WEST, NIGERIA
... voluntary compliance due to unfair tax system and high tax ...tax compliance of small and medium scale enterprises in ...non-compliance behaviour and concluded that corruption is perceived to ...
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Determinants of Tax Compliance Behaviour under the Self-Assessment Scheme in Nigeria
... tax compliance as the major approach applied in the United States of America tax administration for over three and a half ...taxpayers’ behaviour was that of Allingham and Sandmo ...tax compliance ...
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Determinants of Tax-Compliance Behaviour Explored by Slippery Slope Framework and Theory of Planned Behaviour: An Evidence from Small Business Owner
... tax compliance, ...this compliance ratio of the small businesses towards tax-compliance is as low as 43% in 2013 and dropping gradually in coming years as per the report of Sustainable Development ...
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Challenges in Understanding Compliance Behaviour of Taxpayers in Malaysia
... the compliance of Malaysian taxpayers, significant differences have been found in relation to attitudes towards tax education, and tax evasion and avoidance in ...
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Post Implementation of Goods and Services Tax (GST) in Malaysia: Tax Agents’ Perceptions on Clients’ Compliance Behaviour and Tax Agents’ Roles in Promoting Compliance
... clients’ compliance and tax agents’ roles in promoting compliance after one year of GST ...businesses’ compliance behaviour and explore RMCD officers’ enforcement regulatory ...
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GOVERNMENT TRANSPARENCY MODERATED BY TRUST IN GOVERNMENT AND VOLUNTARY TAX COMPLIANCE BEHAVIOUR IN NIGERIA
... non- compliance (Kirchler, 2007). Tax payers’ compliance behaviour level is a major concern to government as high tax evasion affect government in having enough fund for the provision of public ...
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Tax payers’ perception and tax compliance behaviour in tigray
... non-compliance behaviour among taxpayers, either intentionally or ...and compliance behaviour, however, are not consistent with an earlier study by Harris (1989), who claimed that tax ...
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The role of Zakat on Muslims’ tax compliance behavior – from qualitative perspectives
... Besides purifying wealth, zakat would also purify people from the sin of greed as Islam promotes the welfare of the society and accountability (Velayutham, 2014). The obligation of paying zakat among Muslims is ...
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Editorial Note
... tax compliance. Tax compliance in this paper refers to the voluntary compliance of taxpayers as a result of the introduction of the Self-Assessment System ...the compliance behaviour of ...
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THE INFLUENCE OF PERCEPTION AND ATTITUDE ON TAX COMPLIANCE: EVIDENCE FROM SMALL AND MEDIUM SCALE ENTERPRISES TAXPAYERS IN GHANA
... higher compliance behaviour (Torgler, 2007, OECD, ...law-abiding behaviour and hence make more individuals voluntarily ...unlawful behaviour through the application of neutrality in procedural ...
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The Mediating Effect of Tax Fairness on the Relationship Between Knowledge, Complexity and Voluntary Tax Compliance
... Due to the unavailability of the taxpayer list in Malaysia, it is not possible to do probability sampling (Islam et al., 2015). Hence, we adopted the selective sampling method. A total of 200 questionnaires were ...
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The effects of international soft law on state behaviour: Understanding degrees of compliance with the Basel Accord, 1988 2000
... binary compliance variable can only record one of two possibilities: defection or ...or compliance or over- compliance. Addressing over-compliance would seem to be as useful a question as ...
335
Testing the Mediating Role of Management Commitment to Enhancing Workplace Behaviour and Personal Compliance within the University Environment
... VI. CONCLUSION AND RECOMMENDATIONS This study investigated if the university’s commitment could mediate the relationship between staff and students’ safe workplace behaviour and their personal safety ...
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Cognitive behaviour therapy to prevent harmful compliance with command hallucinations (COMMAND): a randomised controlled trial
... nor compliance; symbolic appeasement, including mental rehearsal or compliance with innocuous or harmless commands; actual appeasement (ie, preparatory acts or gestures); partial compliance with at ...
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Nurses’ knowledge, behaviour and compliance concerning hand hygiene in nursing homes: a cross sectional mixed methods study
... hand rub recommendations [8–10]. It was also shown that the incidences of serious infection could be reduced after the introduction of a multifaceted hand hygiene program to improve hand hygiene adherence and com- ...
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