THE ANTECEDENTS OF TAXPAYERS COMPLIANCE BEHAVIOR AND THE EFFECTIVENESS OF THAI LOCAL GOVERNMENT LEVIED TAX
Download| Volume 10 Issue 1 2014 | |
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| Author(s): |
NichapatBoonyarat
Syed Sofian
WanidaWadeecharoen
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| Abstract | This study is the primary research identifying the components of tax fairness perception, tax knowledge and understanding, attitude towards taxation, service quality, and their effects on taxpayers’ satisfaction. A systematic random sampling technique was used for selecting taxpayers via SAO’s name list, by counting the person with every the end of numbers are the first and the sixth in the list be justified. Structural Equation Modeling (SEM) was used to test the causal relationship among tax fairness perception, tax knowledge, and understanding, attitude towards taxation, and service quality with taxpayer’s satisfaction and their compliance behavior empirically. To solve the shortages of government revenue, due to ineffective local government administration in developing countries, there are four sources of antecedent factors were identified in this study. They are tax fairness perception, tax knowledge, and understanding, attitude towards taxation, and service quality. These factors were assuming efficiency in tax collection which effecting to taxpayer’s satisfaction and compliance behavior. The research provides findings from the first study on land Thai local tax, identifies the strategic factors for enhancing local government revenue, and improves the living standard of Thai local people. |
| Keywords | Tax, Compliance Behavior, Local Government, Thailand |
| Year | 2014 |
| Volume | 10 |
| Issue | 1 |
| Type | Full Length Paper |
| Recognized by | Higher Education Commission of Pakistan, HEC | Category | "Y" | Journal Name | IBT Journal of Business Studies | Publisher Name | ILMA University | Jel Classification | - | DOI | http://dx.doi.org/10.46745/ilma.jbs.2014.10.01.02 | ISSN no (E, Electronic) | 2409-6520 | ISSN no (P, Print) | 2416-8393 | Country | Pakistan | City | Karachi | Institution Type | University | Journal Type | Open Access | Manuscript Processing | Blind Peer Reviewed | Format | Paper Link | http://ibtjbs.ilmauniversity.edu.pk/journal/jbs/10.1/2.%20The%20Antecedents%20of%20Taxpayers%20Compliance%20Behavior%20and%20the%20Effectiveness%20of%20Thai%20Local%20Government%20Levied%20Tax.pdf | Page | 23-39 |