Purpose The paper aims to examine agrochemical traders’ tax morale in three Ghanaian regions. Design/methodology/approach Primary data were collected from 92 respondents using structured questionnaires. A multistage sampling technique was employed and used selecting respondents.. Descriptive statistics, factor analysis quantile regression analyse obtained via the Findings study found reporting ...

Purpose The aim of this paper is to evaluate whether the acceptability different types business- and individual-level non-compliance has impacts on likelihood participation in undeclared work. Design/methodology/approach To this, data reported EU27 UK from special Eurobarometer survey no. 498, using a novel statistical methodology that deals with two potential sources bias: sample selection err...

This paper examines the relationship between life satisfaction (measured as self-reported of each individual with their past and goal achievements) tax morale likelihood an individual’s intrinsic motivation to pay taxes). Using a large-scale survey dataset from Azerbaijan, it is documented that positively associated morale. Life plays significant role in increasing compliance practices. It also...

The contribution of income tax for individuals other than those who work as employees (PPh 25/29 OP) is only about 1% in the last seven years. It requires awareness and voluntary compliance doing independent work. This study aims to examine eight variables that influence morale an important determinant compliance. used mix method by testing empirical data questionnaires on respondents Go-Jek In...