In Nigeria, like some other developing countries, income tax administration is characterized by noncompliance problem and this has been hindering tax revenue performance. Although a number of factors may be responsibl...In Nigeria, like some other developing countries, income tax administration is characterized by noncompliance problem and this has been hindering tax revenue performance. Although a number of factors may be responsible for such phenomenon, the literature has suggested that the relationship between tax compliance behavior and its determinants may be moderated by other factors. In order to account for situational and environmental peculiarity of Nigeria, this study extends tax compliance model to incorporate moderating effects of taxpayers＇ financial condition and risk preference. However, the study investigates the moderating effects of financial condition and risk preference on the relationship between noncompliance opportunity and tax compliance behavior. The study was conducted through a survey of individual taxpayers＇ opinions and the data collected were statistically treated using multiple regression technique. The study reveals among others that the effects of financial condition and risk preference significantly moderated the influences of taxpayers＇ source of income and occupation on tax compliance behavior. These findings pose some theoretical and policy implications.展开更多
This paper highlights the timeless failure of the tax system in Greece despite its continuous reform, addressing the study of tax evasion phenomenon with a different approach. The study aims to identify socio-psycholo...This paper highlights the timeless failure of the tax system in Greece despite its continuous reform, addressing the study of tax evasion phenomenon with a different approach. The study aims to identify socio-psychological characteristics and attitudes that affect the study of tax behavior using the mathematical research of linear models for tax policy and to assess tax behavior with simulation models, where state reform, tax reform and fiscal restructuring—along with social consensus, transparency and fair taxation—are control parameters. The survey involved 320 taxpayers from the entire Greek territory. Mathematical study using linear analysis showed that a linear model integrates fiscal, social and psychological factors are significantly better in representing tax behavior, lowering tax evasion. Specifically, a main futures model is bettering the tax behavior (R2 = 0.237) improving the tax revenues. These results plainly infer the conclusion that tax behavior in Greece might affected by fiscal, social and psychological factors.展开更多
文摘In Nigeria, like some other developing countries, income tax administration is characterized by noncompliance problem and this has been hindering tax revenue performance. Although a number of factors may be responsible for such phenomenon, the literature has suggested that the relationship between tax compliance behavior and its determinants may be moderated by other factors. In order to account for situational and environmental peculiarity of Nigeria, this study extends tax compliance model to incorporate moderating effects of taxpayers＇ financial condition and risk preference. However, the study investigates the moderating effects of financial condition and risk preference on the relationship between noncompliance opportunity and tax compliance behavior. The study was conducted through a survey of individual taxpayers＇ opinions and the data collected were statistically treated using multiple regression technique. The study reveals among others that the effects of financial condition and risk preference significantly moderated the influences of taxpayers＇ source of income and occupation on tax compliance behavior. These findings pose some theoretical and policy implications.
文摘This paper highlights the timeless failure of the tax system in Greece despite its continuous reform, addressing the study of tax evasion phenomenon with a different approach. The study aims to identify socio-psychological characteristics and attitudes that affect the study of tax behavior using the mathematical research of linear models for tax policy and to assess tax behavior with simulation models, where state reform, tax reform and fiscal restructuring—along with social consensus, transparency and fair taxation—are control parameters. The survey involved 320 taxpayers from the entire Greek territory. Mathematical study using linear analysis showed that a linear model integrates fiscal, social and psychological factors are significantly better in representing tax behavior, lowering tax evasion. Specifically, a main futures model is bettering the tax behavior (R2 = 0.237) improving the tax revenues. These results plainly infer the conclusion that tax behavior in Greece might affected by fiscal, social and psychological factors.
