THE ANTECEDENTS OF TAXPAYERS COMPLIANCE BEHAVIOR AND THE EFFECTIVENESS OF THAI LOCAL GOVERNMENT LEVIED TAX

NichapatBoonyarat (), Syed Sofian () and WanidaWadeecharoen ()
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NichapatBoonyarat: Faculty of Management Science SongkhlaRajabhat University Thailand
Syed Sofian: College of Business University Utara Malaysia Malaysia
WanidaWadeecharoen: Thonburi University Bangkok Thailand

IBT Journal of Business Studies (JBS), 2014, vol. 10, issue 1, 23-38

Abstract: Purpose This study is the primary research identifying the components of tax fairness perception, tax knowledge and understanding, attitude towards taxation, service quality and their effects on taxpayers’ satisfaction.Methodology/Sampling A systematic random sampling technique was used for selecting taxpayers via SAO’s name list, by counting the person with every the end of numbers are the first and the sixth in the list be justified.Structural Equation Modeling SEM was used to test the cause relationship among tax fairness perception, tax knowledge and understanding, attitude towards taxation and service quality with taxpayer’s satisfaction and their compliance behavior empirically.Findings To solve the shortages of government revenue, due to ineffective local government administration in developing countries, there are four sources antecedent factors were identified in this study.They are tax fairness perception, tax knowledge, and understanding, attitude towards taxation and service quality.These factors were assuming efficiency in tax collection which effecting to taxpayer’s satisfaction and their compliance behavior.Practical Implications The research provides findings from first study on land Thai local tax, identifies the strategic factors for enhancing of local government revenue, and improve living standard of Thai local people

Keywords: Tax; Compliance Behavior; Local Government; Thailand (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:aib:ibtjbs:v:10:y:2014:i:1:p:23-38

DOI: 10.46745/ilma.ibtjbs.2014.101.2

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