Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View☆

By Natrah Saad. 2014

322 citations recorded by the source corpus.

Abstract This study examines taxpayers’ views on their level of tax knowledge and perceived complexity of the income tax system. Further, the study attempts to delve in the underlying reasons for non-compliance. Data was gathered through telephone interviews with thirty participants, and analysed using thematic analysis. Results suggest that taxpayers have inadequate technical knowledge and perceive tax system as complex. Tax knowledge and tax complexity are viewed as contributing factors towards non-compliance behaviour among taxpayers.

Subfields: Accounting, Economics and Econometrics, Marketing

View Paper: https://www.semanticscholar.org/paper/1b69f16ba716d3ea8cc40eeabcd51f45088a6a33

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In Accounting

1. Yongjin Chang
2. Heang Boong Taing

In Economics and Econometrics

1. Yongjin Chang
2. Heang Boong Taing

In Marketing

1. Yongjin Chang
2. Heang Boong Taing

Citations in the corpus

• Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior (2020, background): “In addition, the results show that the implementation of RMS I (2014 – 2018) by the Ministry of Economy and Finance and the GDT promoted tax culture and compliance in Cambodia.”