Social Factors Influencing the Tax Compliance Behavior of Real Profits Income Taxpayers in Latakia Governorate
DOI:
https://doi.org/10.31150/ajebm.v7i7.2771Keywords:
Tax Compliance, Social Norms, Personal, Subjective, Injunctive, And Descriptive NormsAbstract
The current study aims to investigate the social factors that influence the tax compliance behavior of real-profit income taxpayers in Latakia Governorate, Syria. The study used Cialdini and Trost's characterization of social factors. To meet research aims, the researcher delivered a questionnaire to a random sample of real profits income taxpayers in Lattakia governorate, with a sample volume of 340 taxpayers out of a population of 3000 taxpayers, in 2023. The study concluded that subjective and descriptive norms had a negative and statistically significant impact on tax compliance, whereas personal and injunctive standards have no statistically important effect.
Downloads
References
- Ajzen, I., & Fishbein, M. (1980). Understanding Attitudes and Predicting Social Behaviour, Prentice Hull, Inc., Englewood Cliffs, New Jersey.
- Al-Ali, Ibrahim. (2020). Foundations of multivariate statistical analysis, Syria. https://www.researchgate.net/publication/339782737
- Alm, J. (1999). Tax Compliance and Tax Administration. In: Bartley, H.W., Ed., Handbook on Taxation, Marcel Deker, New York.
- Batrancea, et al. (2012). Understanding the Determinants of Tax Compliance Behavior as A Prerequisite for Increasing Public Levies. The USV Annals of Economics and Public Administration, VOL. 12. N. 15, 201-209.
- Bobek. D; Roberts. R & Sweeney. J. (2007). The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States. Journal of Business Ethics, DOI 10.1007/s10551-006-9219-x.
- Bobek, D. D., Hageman, A. M., & Kelliher, C. F. (2011). The social norms of tax compliance: Scale development, social desirability and presentation effects. Advances in Accounting Behavioral Research, 15, 37–66.
- Bobek, D. D.; Hageman, A. M.; & Kelliher, C. F. (2013). Analyzing the Role of Social Norms in Tax Compliance Behavior, J Bus Ethics, 115:451–468
- Brown, R.E & Mazur, M.J. (2003). IRS’s Comprehensive Approach to Compliance. Paper presented at National Tax Association Spring Symposium in May 2003, Washington D.C.
- Chan, C. W.; Troutman, C. S. (2000). O'BRYAN, D. An Expanded Model of Taxpayer Compliance: Empirical Evidence from the United States and Hong Kong. Journal of International Accounting, Auditing & Taxation, 9 (2), 83-103.
- Chau, G. & Leung, P. (2009). A critical review of Fischer tax compliance model: A research synthesis. Journal of Accounting and Taxation, VOL.1 (2), 034-040.
- Cialdini, R., & Trost, M. R. (1998). Social influence: Social norms, conformity, and compliance. In D. T. Gilbert, S. T. Fiske, & G. Lindzey (Eds.), The handbook of social psychology. Boston: Oxford University Press.
- Cummings, G. et al. (2007). Effects of Tax Morale on Tax Compliance. Experimental and Survey Evidence. California Digital Library.
- Davis, J., Hecht, G., & Perkins, J. (2003). Social behaviors, enforcement, and tax compliance dynamics. The Accounting Review, 78(1), 39–69.
- Faizal, et al. (2017). Perception on justice, trust and tax compliance behavior in Malaysia. Kasetsart Journal of Social Sciences, 1-7.
- Gobena, B.L. (2016). Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners. M Van Dijke - Journal of Economic Psychology - Elsevier.
- IRS. (2009). Update on Reducing the Federal Tax Gap and Improving Voluntary Compliance.
- Islami, I.; Adellia, T. (2020). Tax Awareness as Moderator Towards Tax Knowledge, Subjective Norms, Personal Norms, and Tax Compliance. Jurnal Ilmiah Akuntansi Fakultas Ekonomi, Vol. 6 No. 1, 1-18.
- James, S.; Alley, C. (2002). Tax compliance, self-assessment and tax administration. MPRA Paper No. 26906, 27-42. Online at http://mpra.ub.uni-muenchen.de/26906/.
- Kiow، T. S., Salleh, M. F. M., Kassim, A. B. M. A. (2017). The determinants of individual taxpayers’ tax compliance behaviour in peninsular Malaysia. Vol 1، No 1.
- Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge, United Kingdom: Cambridge University Press.
- Kirchler, E. et al. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210-225.
- Kirchler، E. et al. (2013). Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169-180.
- Kirchler, E., Gangl, K. and Hofmann, E. (2015). Tax authorities' interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New Ideas in Psychology, 37(0), 13-23.
- Lewis, A. (1982). The Psychology of Taxation, St. Martin's Press, New York.
- Loo, E. C. (2006). The influence of the introduction of self assessment on compliance behaviour of individual taxpayers in Malaysia. Unpublished PhD thesis, University of Sydney.
- Loo, E. C. and McKerchar, M. A. (2010). Challenges in Understanding Compliance Behaviour of Taxpayers in Malaysia. Asian Journal of Business and Accounting, 3(2), 2010, 145-161
- Marti, L.O. (2010). Taxpayers' attitudes and tax compliance behavior in Kenya. African Journal of Business & Management (AJBUMA).
- Trivedi, et al. (2005). Attitudes, Incentives and Tax Compliance, Canadian Tax Journal, 53(1), pp. 29-61.
- Wenzel, M. (2005). Motivation or Rationalisation? Causal relations between ethics, norms and tax compliance. Journal of Economic Psychology, Volume 26, Issue 4, Pages 491-508.
- Al-Waeli, A., Ismail, Z., Hanoon, R., & Khalid, A. (2022). the Impact of Environmental Costs Dimensions on the Financial Performance of Iraqi Industrial Companies With the Role of Environmental Disclosure As a Mediator. Eastern-European Journal of Enterprise Technologies, 5(13–119), 43–51. https://doi.org/10.15587/1729-4061.2022.262991
- Al-waeli, A. J., Hanoon, R. N., Ageeb, H. A., & Idan, H. Z. (2020). Impact of Accounting Information System on Financial Performance with the Moderating Role of Internal Control in Iraqi Industrial Companies : An Analytical Study. Jour of Adv Research in Dynamical & Control Systems, 12(8), 246–261. https://doi.org/10.5373/JARDCS/V12I8/20202471
- Hanoon, R. N., Khalid, A. A., Hanani, N. O. R., Rapani, A., Aljajawy, T. M., & Al-, A. J. (2021). The Impact of Internal Control Components on the Financial Performance, in the Iraqi Banking Sector. Journal of Contemporary Issues in Business and Government, 27(3). https://doi.org/10.47750/cibg.2021.27.03.303
- Hanoon, R. N., Rapani, N. H. A., & Khalid, A. A. (2020a). The Correlation between Internal Control Components and the Financial Performance of Iraqi Banks a Literature Review. Jour of Adv Research in Dynamical & Control Systems, 12(4), 957–966. https://doi.org/10.5373/JARDCS/V12SP4/20201567
- Hanoon, R. N., Rapani, N. H. A., & Khalid, A. A. (2020b). THE RELATIONSHIP BETWEEN AUDIT COMMITTEE AND FINANCIAL PERFORMANCE : EVIDENCE FROM IRAQ. International Journal of Management (IJM), 11(11), 564–585. https://doi.org/10.34218/IJM.11.11.2020.054
- Sabour, K. A., & Al-Waeli, A. (2023). the Effect of Blockchain Technology As a Moderator on the Relationship Between Big Data and the Risk of Financial Disclosure (Analytical Study in the Egyptian and Iraqi Stock Exchange). Eastern-European Journal of Enterprise Technologies, 1(13(121)), 132–142. https://doi.org/10.15587/1729-4061.2023.274641
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Nouha Ghanem Abboud
This work is licensed under a Creative Commons Attribution 4.0 International License.
