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The Role of Income Tax System Structure in Tax Non-Compliance Behaviour Among SMEs in Yemen

Tax is the main source of government revenue. However, a number of countries worldwide are increasingly besieged by challenges regarding compliance levels with the rules of tax systems. Thus, this paper aims to enhance an understanding of tax non-compliance behaviour by investigating the effect of t...

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Main Authors: Al-Ttaffi, Lutfi Hassen Ali, Abdul-Jabbar, Hijattulah, Nashwan, Saeed Awadh
Format: Article
Language:English
Published: UUM Press 2021
Subjects:
HG Finance
Online Access:https://repo.uum.edu.my/id/eprint/29216/1/IJBF%2016%2002%202021%2023-49.pdf
https://doi.org/10.32890/ijbf2021.16.2.2
https://repo.uum.edu.my/id/eprint/29216/
https://e-journal.uum.edu.my/index.php/ijbf/article/view/11982
https://doi.org/10.32890/ijbf2021.16.2.2
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spelling my.uum.repo.292162023-05-17T15:06:05Z https://repo.uum.edu.my/id/eprint/29216/ The Role of Income Tax System Structure in Tax Non-Compliance Behaviour Among SMEs in Yemen Al-Ttaffi, Lutfi Hassen Ali Abdul-Jabbar, Hijattulah Nashwan, Saeed Awadh HG Finance Tax is the main source of government revenue. However, a number of countries worldwide are increasingly besieged by challenges regarding compliance levels with the rules of tax systems. Thus, this paper aims to enhance an understanding of tax non-compliance behaviour by investigating the effect of the income tax system structure on Yemeni taxpayers’ behaviour. The study focuses on income tax compliance behaviour of owner-managers of small and medium enterprises (SMEs), as the Yemeni economy relies heavily on this sector. The SME sector represents 99.6 percent of business in Yemen. Based on a quantitative approach using a self-administered survey instrument, a total of 330 valid questionnaires were collected and the feedback provided analyzed. The results demonstrate that SME taxpayers exhibited a high level of tax non-compliance. Furthermore, the multiple regression analysis shows that the tax rate had a positive and significant influence on tax non-compliance behaviour, but the tax penalties rate did not. These results can be especially relevant to policymakers and practitioners of tax systems structures, particularly in a developing country such as Yemen. UUM Press 2021 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/29216/1/IJBF%2016%2002%202021%2023-49.pdf Al-Ttaffi, Lutfi Hassen Ali and Abdul-Jabbar, Hijattulah and Nashwan, Saeed Awadh (2021) The Role of Income Tax System Structure in Tax Non-Compliance Behaviour Among SMEs in Yemen. International Journal of Banking and Finance (IJBF), 16 (2). pp. 23-49. ISSN 2590-423X https://e-journal.uum.edu.my/index.php/ijbf/article/view/11982 https://doi.org/10.32890/ijbf2021.16.2.2 https://doi.org/10.32890/ijbf2021.16.2.2
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 HG Finance
spellingShingle HG Finance
Al-Ttaffi, Lutfi Hassen Ali
Abdul-Jabbar, Hijattulah
Nashwan, Saeed Awadh
The Role of Income Tax System Structure in Tax Non-Compliance Behaviour Among SMEs in Yemen
description Tax is the main source of government revenue. However, a number of countries worldwide are increasingly besieged by challenges regarding compliance levels with the rules of tax systems. Thus, this paper aims to enhance an understanding of tax non-compliance behaviour by investigating the effect of the income tax system structure on Yemeni taxpayers’ behaviour. The study focuses on income tax compliance behaviour of owner-managers of small and medium enterprises (SMEs), as the Yemeni economy relies heavily on this sector. The SME sector represents 99.6 percent of business in Yemen. Based on a quantitative approach using a self-administered survey instrument, a total of 330 valid questionnaires were collected and the feedback provided analyzed. The results demonstrate that SME taxpayers exhibited a high level of tax non-compliance. Furthermore, the multiple regression analysis shows that the tax rate had a positive and significant influence on tax non-compliance behaviour, but the tax penalties rate did not. These results can be especially relevant to policymakers and practitioners of tax systems structures, particularly in a developing country such as Yemen.
format Article
author Al-Ttaffi, Lutfi Hassen Ali
Abdul-Jabbar, Hijattulah
Nashwan, Saeed Awadh
author_facet Al-Ttaffi, Lutfi Hassen Ali
Abdul-Jabbar, Hijattulah
Nashwan, Saeed Awadh
author_sort Al-Ttaffi, Lutfi Hassen Ali
title The Role of Income Tax System Structure in Tax Non-Compliance Behaviour Among SMEs in Yemen
title_short The Role of Income Tax System Structure in Tax Non-Compliance Behaviour Among SMEs in Yemen
title_full The Role of Income Tax System Structure in Tax Non-Compliance Behaviour Among SMEs in Yemen
title_fullStr The Role of Income Tax System Structure in Tax Non-Compliance Behaviour Among SMEs in Yemen
title_full_unstemmed The Role of Income Tax System Structure in Tax Non-Compliance Behaviour Among SMEs in Yemen
title_sort role of income tax system structure in tax non-compliance behaviour among smes in yemen
publisher UUM Press
publishDate 2021
url https://repo.uum.edu.my/id/eprint/29216/1/IJBF%2016%2002%202021%2023-49.pdf
https://doi.org/10.32890/ijbf2021.16.2.2
https://repo.uum.edu.my/id/eprint/29216/
https://e-journal.uum.edu.my/index.php/ijbf/article/view/11982
https://doi.org/10.32890/ijbf2021.16.2.2
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score 13.211869

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