Examining the influence of tax fairness on tax compliance in Libya
The purpose of this study is to investigate the influence of tax fairness on tax compliance in Libya. Mansour, Mitra, Sdralevich and Jewell (2015) mentioned that the tax system in Libya is not fair and there is a need to design a tax system based on the principle of fairness. Therefore, this study...
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| Format: | Thesis |
| Language: | en en |
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2015
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| Online Access: | https://etd.uum.edu.my/5590/1/s815227_01.pdf https://etd.uum.edu.my/5590/2/s815227_02.pdf https://etd.uum.edu.my/5590/ |
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| _version_ | 1833436546086207488 |
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| author | Ruhoma, Al Seddiq Alshadli Amhemed |
| author_facet | Ruhoma, Al Seddiq Alshadli Amhemed |
| author_sort | Ruhoma, Al Seddiq Alshadli Amhemed |
| building | UUM Library |
| collection | Institutional Repository |
| content_provider | Universiti Utara Malaysia |
| content_source | UUM Electronic Theses |
| continent | Asia |
| country | Malaysia |
| description | The purpose of this study is to investigate the influence of tax fairness on tax compliance in Libya. Mansour, Mitra, Sdralevich and Jewell (2015) mentioned that the tax system in Libya
is not fair and there is a need to design a tax system based on the principle of fairness.
Therefore, this study puts emphasis on determining the impact of tax fairness dimension, such as general fairness, tax rate, exchange with government, attitude towards taxes of the wealthy and self-interest on tax compliance in Libya. This study will add to the body of knowledge related to tax compliance behaviour of taxpayers in Libya, especially since very little is known about this in the context of Libya. This study can help policy-makers to device a fair tax system that can help taxpayers as well as tax collection agency to make the system more efficient. The sample of the study comprises of taxpayers in Tripoli city. Data was analysed using SPSS. The findings of the present study show a significant relationship between tax fairness dimensions and tax compliance. This finding means that fairness of the tax system can enhance the level of tax compliance by a significant level. The government should hence device a fairer tax system to increase the level of tax compliance |
| format | Thesis |
| id | my.uum.etd-5590 |
| institution | Universiti Utara Malaysia |
| language | en en |
| publishDate | 2015 |
| record_format | eprints |
| spelling | my.uum.etd-55902021-04-05T01:04:12Z https://etd.uum.edu.my/5590/ Examining the influence of tax fairness on tax compliance in Libya Ruhoma, Al Seddiq Alshadli Amhemed HJ4771.6 Income Tax. Tax Returns. The purpose of this study is to investigate the influence of tax fairness on tax compliance in Libya. Mansour, Mitra, Sdralevich and Jewell (2015) mentioned that the tax system in Libya is not fair and there is a need to design a tax system based on the principle of fairness. Therefore, this study puts emphasis on determining the impact of tax fairness dimension, such as general fairness, tax rate, exchange with government, attitude towards taxes of the wealthy and self-interest on tax compliance in Libya. This study will add to the body of knowledge related to tax compliance behaviour of taxpayers in Libya, especially since very little is known about this in the context of Libya. This study can help policy-makers to device a fair tax system that can help taxpayers as well as tax collection agency to make the system more efficient. The sample of the study comprises of taxpayers in Tripoli city. Data was analysed using SPSS. The findings of the present study show a significant relationship between tax fairness dimensions and tax compliance. This finding means that fairness of the tax system can enhance the level of tax compliance by a significant level. The government should hence device a fairer tax system to increase the level of tax compliance 2015 Thesis NonPeerReviewed text en https://etd.uum.edu.my/5590/1/s815227_01.pdf text en https://etd.uum.edu.my/5590/2/s815227_02.pdf Ruhoma, Al Seddiq Alshadli Amhemed (2015) Examining the influence of tax fairness on tax compliance in Libya. Masters thesis, Universiti Utara Malaysia. |
| spellingShingle | HJ4771.6 Income Tax. Tax Returns. Ruhoma, Al Seddiq Alshadli Amhemed Examining the influence of tax fairness on tax compliance in Libya |
| title | Examining the influence of tax fairness on tax compliance in Libya |
| title_full | Examining the influence of tax fairness on tax compliance in Libya |
| title_fullStr | Examining the influence of tax fairness on tax compliance in Libya |
| title_full_unstemmed | Examining the influence of tax fairness on tax compliance in Libya |
| title_short | Examining the influence of tax fairness on tax compliance in Libya |
| title_sort | examining the influence of tax fairness on tax compliance in libya |
| topic | HJ4771.6 Income Tax. Tax Returns. |
| url | https://etd.uum.edu.my/5590/1/s815227_01.pdf https://etd.uum.edu.my/5590/2/s815227_02.pdf https://etd.uum.edu.my/5590/ |
| url_provider | http://etd.uum.edu.my/ |