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Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies

Despite the substantial efforts by the government, income tax compliance among small and medium-sized enterprises (SMEs) in the manufacturing sector of Yemen is very low. Therefore, the present study aims to determine the factors that influence the tax compliance behaviour among the SMEs in Yemen by...

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Main Author: Abd Obaid, Mohammed Mahdi
Format: Thesis
Language:English
English
Published: 2021
Subjects:
HF5001-6182 Business
HJ4771.6 Income Tax. Tax Returns.
Online Access:https://etd.uum.edu.my/9496/1/permission%20to%20deposit-902927.pdf
https://etd.uum.edu.my/9496/2/s902927_01.pdf
https://etd.uum.edu.my/9496/
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spelling my.uum.etd.94962022-06-14T08:16:36Z https://etd.uum.edu.my/9496/ Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies Abd Obaid, Mohammed Mahdi HF5001-6182 Business HJ4771.6 Income Tax. Tax Returns. Despite the substantial efforts by the government, income tax compliance among small and medium-sized enterprises (SMEs) in the manufacturing sector of Yemen is very low. Therefore, the present study aims to determine the factors that influence the tax compliance behaviour among the SMEs in Yemen by extending Fischer’s Model that is built on the integration of both economic and socio-psychological theories in the context of tax compliance as well as examining the moderating role of the removal of government subsidies as a new construct of SMEs’ tax compliance behaviour. This study hypothesises ten factors affecting SMEs’ tax compliance behaviour and ten hypotheses on the moderating effects of the removal of government subsidies on such relationships. Using the quantitative approach, this study employed a self –administered questionnaire survey among 490 owner-managers of SMEs listed by the Yemeni Ministry of Industry and Trade (YMIT). From there, 372 responses were received and usable for analysis purpose. The Partial Least Squares (PLS) results revealed positive relationships between tax fairness, tax audit, tax rate, tax penalty, political instability, and zakat payment on SMEs’ tax compliance behaviour and negative relationships of income of SMEs and tax compliance costs on SMEs’ tax compliance behaviour. Meanwhile, peer influence and perception of corruption did not demonstrate any significant influence on SMEs’ tax compliance behaviour. The findings also ascertained the potential moderating effect of the removal of government subsidies on the relationships between tax fairness, tax audit, tax rate, tax penalty and tax compliance costs on SMEs tax compliance behaviour. Besides extending the body of knowledge by providing a robust model to explain several interrelated factors that influence SMEs tax compliance behaviour, the results also offer further insights on the determinants of tax compliance behaviour among SMEs, especially in the Yemen context. 2021 Thesis NonPeerReviewed text en https://etd.uum.edu.my/9496/1/permission%20to%20deposit-902927.pdf text en https://etd.uum.edu.my/9496/2/s902927_01.pdf Abd Obaid, Mohammed Mahdi (2021) Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies. Doctoral thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HF5001-6182 Business
HJ4771.6 Income Tax. Tax Returns.
spellingShingle HF5001-6182 Business
HJ4771.6 Income Tax. Tax Returns.
Abd Obaid, Mohammed Mahdi
Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies
description Despite the substantial efforts by the government, income tax compliance among small and medium-sized enterprises (SMEs) in the manufacturing sector of Yemen is very low. Therefore, the present study aims to determine the factors that influence the tax compliance behaviour among the SMEs in Yemen by extending Fischer’s Model that is built on the integration of both economic and socio-psychological theories in the context of tax compliance as well as examining the moderating role of the removal of government subsidies as a new construct of SMEs’ tax compliance behaviour. This study hypothesises ten factors affecting SMEs’ tax compliance behaviour and ten hypotheses on the moderating effects of the removal of government subsidies on such relationships. Using the quantitative approach, this study employed a self –administered questionnaire survey among 490 owner-managers of SMEs listed by the Yemeni Ministry of Industry and Trade (YMIT). From there, 372 responses were received and usable for analysis purpose. The Partial Least Squares (PLS) results revealed positive relationships between tax fairness, tax audit, tax rate, tax penalty, political instability, and zakat payment on SMEs’ tax compliance behaviour and negative relationships of income of SMEs and tax compliance costs on SMEs’ tax compliance behaviour. Meanwhile, peer influence and perception of corruption did not demonstrate any significant influence on SMEs’ tax compliance behaviour. The findings also ascertained the potential moderating effect of the removal of government subsidies on the relationships between tax fairness, tax audit, tax rate, tax penalty and tax compliance costs on SMEs tax compliance behaviour. Besides extending the body of knowledge by providing a robust model to explain several interrelated factors that influence SMEs tax compliance behaviour, the results also offer further insights on the determinants of tax compliance behaviour among SMEs, especially in the Yemen context.
format Thesis
author Abd Obaid, Mohammed Mahdi
author_facet Abd Obaid, Mohammed Mahdi
author_sort Abd Obaid, Mohammed Mahdi
title Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies
title_short Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies
title_full Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies
title_fullStr Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies
title_full_unstemmed Determinants of tax compliance behaviour among Yemeni SMEs: The moderating effect of removal of government subsidies
title_sort determinants of tax compliance behaviour among yemeni smes: the moderating effect of removal of government subsidies
publishDate 2021
url https://etd.uum.edu.my/9496/1/permission%20to%20deposit-902927.pdf
https://etd.uum.edu.my/9496/2/s902927_01.pdf
https://etd.uum.edu.my/9496/
_version_ 1736836556844433408
score 13.211869

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