Tax Compliance Behavior of Micro-Multinational Enterprises (mMNEs)

Damith Gangodawilage (), Wasanthi Madurapperuma and Chandana Aluthge

International Journal of Innovation in Management, Economics and Social Sciences, 2022, vol. 2, issue 1, 25-42

Abstract: Purpose: Digitalization transforms business processes and benefits enterprises to operate across borders. As a result of digitalization, the business operates internationally through micro firms. These micro firms are smaller entrepreneurial firms identified as micro-multinational (mMNEs) presence in different countries used as a vehicle to artificially reduce taxable income or shift their profits to low or no-tax jurisdiction. Methodology: Although the growing number of research to understand the compliance behavior of taxpayers, there is a lack of research to understand the tax compliance behavior of micro multinationals. Under the phenomenological approach, we uncover the factors that influence on tax compliance behavior of the entrepreneurs in the digital economy. Findings: Broadly, the tax compliance behavior of micro multinational enterprises is influenced by the taxing capability of the authority and taxpayer confidence and Technology adoption in tax compliance increase taxpayer interaction. Originality/Value: In this study we attempted to understand the tax compliance behavior of Micro-Multinational Enterprises.

Keywords: Tax Compliance; Digital Economy; Tax Compliance Behavior; Technology Adoption; Taxing Capability; Taxpayer Confidence; Tax Evasion; Tax Avoidance; Micro-Multinational Enterprises (search for similar items in EconPapers)
Date: 2022
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