Determinants of the Quality of Tax Audits for Content Creation Tax and Tax Compliance: Evidence From Egypt

• Published in: SAGE open 2024-01, Vol.14 (1)
• Main Authors: Tawfik, Omar Ikbal, Elmaasrawy, Hamada Elsaid
• Format: Article
• Language: English
• Subjects: Compliance; Content creation; Tax audits
• ISSN: 2158-2440; 2158-2440
• DOI: 10.1177/21582440241227755

This study aims to examine the effect of determinants of the quality of tax audits for content creation tax on formal tax compliance and actual tax compliance. We used the questionnaire tool to collect data for a sample of 179 tax auditors, also we used partial least squares (PLS) to test the hypotheses. The result showed each of the regulations and laws, the quality of communication between the tax authority and taxpayers and the determinants associated with organizations have a positive effect on formal tax compliance. Meanwhile, the regulations and laws have a positive effect on actual tax. Also, there is no effect for both the quality of communication between the tax authority and taxpayers and the determinants associated with organizations on actual tax compliance. This study focused on the income tax on the profits of content creators and did not address the value-added tax on content creation. This study was also limited to the opinions of tax auditors and did not address the opinions of content creators. Plain Language Summary Quality of tax audits for content creation tax and tax compliance Although there are many studies that dealt with the issue of taxes in Egypt. But studies addressing the content creator tax are still limited. The purpose of the study to examine the effect of determinants of the quality of tax audits for content creation tax on formal tax compliance and actual tax compliance.