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- Title
Psychological Factors Affecting Tax Compliance Behavior of Pakistani Tax Payer: An Extended Theory of Planned Behavior Perspective.
- Authors
Bhutta, Zahra Masood; tara, Nain; Rasheed, Rabia; Khan, Allah Bakhsh
- Abstract
No doubt, taxes are of vital importance for economic development of a country, so Governments usually put efforts in increasing tax collections from individual taxpayers. But collection targets cannot not be achieved by just detecting taxpayers involve in tax evasion and imposing penalties on them. Although in Pakistan high claims have been made by different Government, tax base is still very small and narrow. With population of over 200 million, tax payers represents 1% of population. So this study tries to investigate psychological reasons of tax compliance behavior by using extended theory of planned behavior variables. This study has utilized sample of 395which represents direct tax payer population living in urban areas of Pakistan. Results reveal that perceived behavioral control, subjective norms, attitude towards behavior and moral obligation variables have noteworthy effect on the dependent variable (tax compliance behavior). Intention to comply plays a role of mediator in relationship between independent and dependent variables. This study will help policy makers to consider the results of this study while formulating tax policy.
- Subjects
TAXPAYER compliance; ECONOMIC development
- Publication
Pakistan Journal of Social Sciences (PJSS), 2019, Vol 39, Issue 4, p1453
- ISSN
2074-2061
- Publication type
Article