scholarly journals Factors Influencing Intention to Participate in Tax Evasion: Individual Perspectives

2020 ◽  
Vol 8 (4) ◽  
pp. 103-114
Author(s):  
Amira Izzatie Ishak ◽  
Mazurina Mohd Ali
Keyword(s):  
Tax Evasion ◽  
Factors Influencing ◽  
Intention To Participate

scholarly journals Information and analytical review of tax revenues from import operations

2020 ◽  
Vol 66 (5) ◽  
pp. 120-130
Author(s):  
A. Khomutenko ◽  
V. Khomutenko ◽  
V. Drachenko
Keyword(s):  
Tax Evasion ◽  
Reduction Factor ◽  
Domestic Market ◽  
State Budget ◽  
Excise Duty ◽  
Tax Revenues ◽  
Factors Influencing ◽  
Analytical Review ◽  
Investment Goods

The importance of tax regulation of foreign economic activity is analyzed in this paper. The dynamics and structure of tax revenues to the State Budget of Ukraine are analyzed as well. Comparative analysis of VAT revenues from goods (works, services) produced in Ukraine and imported into its customs territory is carried out. The relationship between imports and VAT receipts of and excise duty on imported goods is determined. The dynamics and structure of excise duty revenues and import duties are investigated. The factors influencing the change of indicators of tax revenues from import operations are determined. Fiscal efficiency and taxes elasticity coefficient levied on imports are calculated. The regulatory role of special duties types (compensatory, special, anti-dumping), which are collected in order to protect the national producer and consumer is proved. Monitoring of additional customs receipts is carried out as a result of customs value correction by customs authorities. The preconditions and factors influencing the change in the volume of taxes on import transactions are identified. The necessity of improving the mechanism of collecting taxes on import operations is substantiated. It is proposed to reduce VAT rates, which depend on goods saturation in domestic market. Proposal to introduce the reduction factor to the duty rates used in order to stimulate critical and socially significant imports, as well as to investment goods imported into the customs territory of Ukraine is put forward. It seems that the tax policy in terms of import operations should be aimed at ensuring the rational commodity and geographical structure of imports, promoting domestic products competitiveness strengthening and protection domestic market and domestic producers. It is proposed to improve the mechanism of tax administration, which primarily involves focusing on working with dishonest taxpayers, exposing tax evasion schemes, providing appropriate tax collection services to honest taxpayers.

What's in a Name?

2022 ◽  
pp. 228-242
Author(s):  
Larissa Batrancea
Keyword(s):  
Tax Evasion ◽  
Ethnic Diversity ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Factors Influencing ◽  
The Difference ◽  
The Impact ◽  
Complex Matter

The topic of tax behavior always stirs attention among scholars, professionals, national and international authorities, organizations, and citizens alike since it is a complex matter. There are four types of tax behavior acknowledged in the literature, namely voluntary tax compliance, enforced tax compliance, tax avoidance, tax evasion. The complexity of tax behavior stems from the fact that there are a manifold of factors influencing it, from economic to psychological ones. The chapter surveys relevant sources on tax behavior in the quest for eliciting the impact of ethnic diversity on tax compliance. At the same time, the difference between countries are also addressed.

scholarly journals Factors Influencing the Paddy Farmers’ Intention to Participate in Agriculture Takaful

2015 ◽  
Vol 31 ◽  
pp. 237-242 ◽  
Author(s):  
Nurul Aien Binti Abd Aziz ◽  
Noreen Noor Binti Abd Aziz ◽  
Yon Bahiah Wan Aris ◽  
Nurul Ashykin Binti Abd Aziz
Keyword(s):  
Factors Influencing ◽  
Intention To Participate ◽  
Paddy Farmers

scholarly journals Factors Influencing Taxpayers Engaged in Tax Evasion Evidence From Woldia City Administration Micro, Small and Large Enterprise Taxpayers

2020 ◽  
Author(s):  
Erstu Tarko
Keyword(s):  
Factor Analysis ◽  
Tax Evasion ◽  
Moral Obligation ◽  
Quantitative Research ◽  
Principal Component ◽  
Research Approach ◽  
Factors Influencing ◽  
Rotation Method ◽  
Bartlett Test ◽  
The Relationship

Abstract The main purpose of this study is to investigate factors that influencing taxpayers to engage in tax evasion. The researcher used descriptive and explanatory research design and has been followed by a quantitative research approach. The data was collected by dispatching self-administered questionnaires. After data collection has been performed, exploratory factor analysis (EFA) was conducted. EFA results showed that the Kaiser-Mayer Olkin result 0.883 and the Bartlett test of 0.00 is suitable for the analysis. The data were analyzed with the Promax rotation method and extracted by the principal component analysis extraction method. All six factors were statistically significant for factor analysis. The explained variance of the first factor was 31.782%, the second factor explained 11.74% of the variance, the third factor explained 8.25% of the variance, the fourth factor explained 6.72% of the variance and the fifth factor explained 5.23% of the variance and the six-factor explained 4.12% of the variance. The extracted factors explained 67.84% of the variation of factors influencing taxpayers engaged in tax evasion. The finding of the study indicates that the relationship between the study variables was positive and statistically significant. The regression analysis also indicates that tax fairness, tax knowledge, and moral obligation significantly influence taxpayers to engage in tax evasion, and the remaining moral obligation and subjective norms were not statistically significant to influence taxpayers to engage in tax evasion.

scholarly journals Motivations for attracting customers and their intention to participate in tourism events in Ho Chi Minh City

2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Trinh Thuy Anh ◽  
Tran Kiem Viet Thang
Keyword(s):  
Regression Analysis ◽  
Quantitative Method ◽  
Great Influence ◽  
Customer Engagement ◽  
Ho Chi Minh City ◽  
Factors Affecting ◽  
Correlation And Regression Analysis ◽  
Factors Influencing ◽  
Intention To Participate ◽  
The Impact

The study examines the impact of factors influencing customers’ intention to attend a tourism event, by considering the motivation to attract customers to such an event. The authors collected 230 interview samples from different subjects, then conducted a quantitative method through factor, correlation, and regression analysis. The results show that the motivation to attract customers to tourism events has a great influence on their participating intention. In particular, factors affecting the motivation to take part in the event include influence group, communications, convenience, and content. The analysis results give several suggestions for event organizers to be able to gain more customer engagement.

Intention to Participate in Group Prenatal Care: Moving Beyond Yes or No

2018 ◽  
Vol 21 (1) ◽  
pp. 123-132 ◽  
Author(s):  
Rebecca Berman ◽  
Kim Weber Yorga ◽  
Jeanelle Sheeder
Keyword(s):  
Public Health ◽  
Prenatal Care ◽  
Health Outcomes ◽  
Alternative Model ◽  
Group Prenatal Care ◽  
Perceived Benefits ◽  
High Likelihood ◽  
Factors Influencing ◽  
Individual Care ◽  
Intention To Participate

Group prenatal care (GPNC) is an alternative model to traditional individual care and may improve public health outcomes. Prior studies suggest that interest in GPNC varies widely and few studies have examined characteristics predictive of interest in this model. The purpose of this study was to inform GPNC recruitment efforts by examining likelihood of participation delineated by characteristics and GPNC perceptions. Pregnant participants received information about GPNC then completed a survey measuring demographic, psychosocial, and reproductive characteristics, likelihood to participate in GPNC, and factors influencing selections. Respondents expressed varied levels of likelihood to participate in GPNC; 16.2% low likelihood, 44.9% moderate likelihood, and 38.9% high likelihood. Characteristics were similar between groups, and thus their use is not recommended when targeting recruitment efforts. Benefits outweighed barriers and threats for the high likelihood category, barriers and threats outweighed benefits for the low likelihood category, and benefits, barriers, and threats were balanced for the moderate likelihood category. Accurately assessing likelihood of participating in GPNC efficiently identifies individuals who are clearly either going to decline or participate, as well as promotes targeted recruitment efforts directed at those who are ambivalent. Understanding and addressing perceived benefits, barriers, and threats supports effective GPNC recruitment.

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