Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View

This study examines taxpayers’ views on their level of tax knowledge and perceived complexity of the income tax system. Further, the study attempts to delve in the underlying reasons for non-compliance. Data was gathered through telephone interviews with thirty participants, and analysed using thema...

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Bibliographic Details
Published in:Procedia, social and behavioral sciences social and behavioral sciences, 2014-01, Vol.109, p.1069-1075
Main Author: Saad, Natrah
Format: Article
Language:English
Subjects:
qualitative
tax complexity
tax compliance
Tax knowledge
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Summary:This study examines taxpayers’ views on their level of tax knowledge and perceived complexity of the income tax system. Further, the study attempts to delve in the underlying reasons for non-compliance. Data was gathered through telephone interviews with thirty participants, and analysed using thematic analysis. Results suggest that taxpayers have inadequate technical knowledge and perceive tax system as complex. Tax knowledge and tax complexity are viewed as contributing factors towards non-compliance behaviour among taxpayers.
ISSN:1877-0428
1877-0428
DOI:10.1016/j.sbspro.2013.12.590