Tax Non-Compliance Behaviour: Taxpayers View

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• 作者：Natrah Saad ; ^{natrah@uum.edu.my}
• 关键词：Non-compliance behaviour ; Self-assessment system ; Thematic analysis
• 刊名：Procedia - Social and Behavioral Sciences
• 出版年：2012
• 出版时间：3 December, 2012
• 年：2012
• 卷：65
• 期：Complete
• 页码：344-351
• 全文大小：126 K

文摘

New Zealand is among the early implementers of the self-assessment system that requires voluntary compliance among taxpayers. Despite its long experience (of more than a decade) with the system, its tax authority is still facing the non-compliance issue among their taxpayers. However, very few have been written on this issue. Thus, this study attempts to investigate the underlying reasons for non-compliance behaviour among individuals in relation to their income tax obligation. Data was gathered through telephone interviews with thirty participants, and analysed using thematic analysis. The findings suggest that sources of income, attitude, perceived behavioural control, tax knowledge, tax complexity and fairness perceptions have partly contributed to taxpayers non-compliance behaviour.