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The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers

This paper aims to enhance the understanding of tax compliance behaviour of individual Yemeni taxpayers. It investigated the influence of tax knowledge on the behaviour of taxpayers. A survey was used to collect the required data. The major finding of this study is that tax knowledge of citizens has...

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Main Authors: Al-Ttaffi, Lutfi Hassen Ali, Nashwan, Saeed Awadh, Amrah, Muneer RajaB
Format: Article
Language:English
Published: Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia 2020
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/28264/1/JBMA%2010%202%202020%201%2013.pdf
http://repo.uum.edu.my/28264/
http://e-journal.uum.edu.my/index.php/jbma/article/view/12086
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spelling my.uum.repo.282642021-04-05T00:52:41Z http://repo.uum.edu.my/28264/ The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers Al-Ttaffi, Lutfi Hassen Ali Nashwan, Saeed Awadh Amrah, Muneer RajaB HF5601 Accounting This paper aims to enhance the understanding of tax compliance behaviour of individual Yemeni taxpayers. It investigated the influence of tax knowledge on the behaviour of taxpayers. A survey was used to collect the required data. The major finding of this study is that tax knowledge of citizens has a significant influence on their likely compliance behaviour. Specifically, compliance behaviour increases when tax knowledge is higher. This study is probably among the first to investigate and to provide evidence on the influence of citizens tax knowledge on tax compliance behaviour in Yemen. The outputs of this study could serve as a useful input, not only for tax policy and strategy in Yemen, but also in other developing countries. Thus, governments are recommended to work on increasing tax knowledge of its citizens which will result in improving the level of tax compliance. Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia 2020 Article PeerReviewed application/pdf en http://repo.uum.edu.my/28264/1/JBMA%2010%202%202020%201%2013.pdf Al-Ttaffi, Lutfi Hassen Ali and Nashwan, Saeed Awadh and Amrah, Muneer RajaB (2020) The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers. Journal of Business Management and Accounting (JBMA), 10 (2). pp. 15-30. ISSN 2231-9298 http://e-journal.uum.edu.my/index.php/jbma/article/view/12086
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Al-Ttaffi, Lutfi Hassen Ali
Nashwan, Saeed Awadh
Amrah, Muneer RajaB
The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers
description This paper aims to enhance the understanding of tax compliance behaviour of individual Yemeni taxpayers. It investigated the influence of tax knowledge on the behaviour of taxpayers. A survey was used to collect the required data. The major finding of this study is that tax knowledge of citizens has a significant influence on their likely compliance behaviour. Specifically, compliance behaviour increases when tax knowledge is higher. This study is probably among the first to investigate and to provide evidence on the influence of citizens tax knowledge on tax compliance behaviour in Yemen. The outputs of this study could serve as a useful input, not only for tax policy and strategy in Yemen, but also in other developing countries. Thus, governments are recommended to work on increasing tax knowledge of its citizens which will result in improving the level of tax compliance.
format Article
author Al-Ttaffi, Lutfi Hassen Ali
Nashwan, Saeed Awadh
Amrah, Muneer RajaB
author_facet Al-Ttaffi, Lutfi Hassen Ali
Nashwan, Saeed Awadh
Amrah, Muneer RajaB
author_sort Al-Ttaffi, Lutfi Hassen Ali
title The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers
title_short The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers
title_full The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers
title_fullStr The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers
title_full_unstemmed The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers
title_sort influence of tax knowledge on tax compliance behaviour: a case of yemeni individual taxpayers
publisher Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia
publishDate 2020
url http://repo.uum.edu.my/28264/1/JBMA%2010%202%202020%201%2013.pdf
http://repo.uum.edu.my/28264/
http://e-journal.uum.edu.my/index.php/jbma/article/view/12086
_version_ 1696978473607757824
score 13.211869

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