Article | Open Access | Published: 31 May 2014
The Antecedents of Taxpayers Compliance Behavior and the Effectiveness of Thai Local Government Levied Tax
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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 taxpayer satisfaction. A systematic random sampling technique was used for selecting taxpayers via SAO 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.
Publisher:
ILMA UNIVERSITY
Published:
31 May 2014
Issue:
Issue 1 : Volume 10
E-ISSN:
2409-6520
P-ISSN:
2414-8393
This is an open access article distributed under the terms of the Creative Commons Attribution CC BY 4.0 license, which permits any use, distribution, and reproduction of the work without further permission provided the original author(s) and source are credited.