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Perception on tax system structure, tax compliance costs and tax compliance behaviour in Yemen

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Main Authors: Zakariya’u, Gurama, Mohammed Mahdi Obaid, Idawati, Ibrahim
Other Authors: zakariyaugurama@gmail.com
Format: Article
Language:English
Published: School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP) 2023
Subjects:
Deterrence Theory
SMEs
Tax Compliance Behaviour
Tax Compliance Costs
Online Access:http://dspace.unimap.edu.my:80/xmlui/handle/123456789/77811
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spelling my.unimap-778112023-01-30T13:53:07Z Perception on tax system structure, tax compliance costs and tax compliance behaviour in Yemen Zakariya’u, Gurama Mohammed Mahdi Obaid Idawati, Ibrahim Zakariya’u, Gurama zakariyaugurama@gmail.com Faculty of Administrative Sciences, Seiyun University Tunku Puteri Intan Safinaz, School of Accounting, Universiti Utara Malaysia (UUM) Department of Accounting, Faculty of Arts and Social Sciences, Gombe State University Deterrence Theory SMEs Tax Compliance Behaviour Tax Compliance Costs Link to publisher's homepage at https://ijbt.unimap.edu.my This study considered the tax system structure into tax penalty, tax rate, and tax audit, and then examined their effects on tax compliance behaviour among small and medium sized enterprises (SMEs) in the manufacturing sector of Yemen. Also, the tax compliance cost in Yemen was considered as a mediating factor in the tax system structure and tax compliance model. The study used a survey questionnaire to collect data based on previous studies. The study empirically found a strong positive and significant association between the tax rate, tax penalty, and tax audit and manufacturing SME tax compliance behaviour in Yemen. Whereas tax compliance cost is negatively related to tax compliance behaviour. For the mediation effect, only the relationship between two factors, that is tax rate and tax penalty with tax compliance behaviour were mediated by of tax compliance costs. While no evidence for the mediating effect of tax compliance costs on the relationship between tax audit and the tax compliance behaviour is found. By referring to Deterrence Theory, this study has contributed by extending the tax literature through a framework that examined tax compliance cost as a mediator in the association between manufacturing SME tax compliance behavior in Yemen and the structure of the Yemeni tax system. 2023-01-30T13:53:07Z 2023-01-30T13:53:07Z 2022-10 Article International Journal of Business and Technopreneurship, vol.12(3), 2022, pages 57-72 2231-7090 (printed) 2232-1543 (online) http://dspace.unimap.edu.my:80/xmlui/handle/123456789/77811 https://ijbt.unimap.edu.my en School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
institution Universiti Malaysia Perlis
building UniMAP Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Perlis
content_source UniMAP Library Digital Repository
url_provider http://dspace.unimap.edu.my/
language English
topic Deterrence Theory
SMEs
Tax Compliance Behaviour
Tax Compliance Costs
spellingShingle Deterrence Theory
SMEs
Tax Compliance Behaviour
Tax Compliance Costs
Zakariya’u, Gurama
Mohammed Mahdi Obaid
Idawati, Ibrahim
Zakariya’u, Gurama
Perception on tax system structure, tax compliance costs and tax compliance behaviour in Yemen
description Link to publisher's homepage at https://ijbt.unimap.edu.my
author2 zakariyaugurama@gmail.com
author_facet zakariyaugurama@gmail.com
Zakariya’u, Gurama
Mohammed Mahdi Obaid
Idawati, Ibrahim
Zakariya’u, Gurama
format Article
author Zakariya’u, Gurama
Mohammed Mahdi Obaid
Idawati, Ibrahim
Zakariya’u, Gurama
author_sort Zakariya’u, Gurama
title Perception on tax system structure, tax compliance costs and tax compliance behaviour in Yemen
title_short Perception on tax system structure, tax compliance costs and tax compliance behaviour in Yemen
title_full Perception on tax system structure, tax compliance costs and tax compliance behaviour in Yemen
title_fullStr Perception on tax system structure, tax compliance costs and tax compliance behaviour in Yemen
title_full_unstemmed Perception on tax system structure, tax compliance costs and tax compliance behaviour in Yemen
title_sort perception on tax system structure, tax compliance costs and tax compliance behaviour in yemen
publisher School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
publishDate 2023
url http://dspace.unimap.edu.my:80/xmlui/handle/123456789/77811
_version_ 1772813111872454656
score 13.222552

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