The Determinants of Medium Taxpayers’ Compliance Perspectives: Empirical Evidence from Siem Reap Province, Cambodia

Say Youde and Seunghoo Lim

International Journal of Public Administration, 2019, vol. 42, issue 14, 1222-1233

Abstract: Studies of tax compliance have focused primarily on individual taxpayers rather than representative enterprises. However, this paper examines several determinants of tax compliance perspectives among medium taxpayers. Using an ordered logit model, the associations of psychological and institutional factors with medium taxpayers’ compliance perspectives are analysed. The results indicate that tax law enforcement, penalties, tax awareness, trust in tax authority, and accounting agency are the main determinants increasing medium taxpayers’ high-compliance perspectives and reducing their medium-compliance perspectives. Tax law enforcement and accounting agency also remedy their low-compliance perspectives. These findings provide guidance for policymakers in enhancing tax compliance.

Date: 2019
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://hdl.handle.net/10.1080/01900692.2019.1591447 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:lpadxx:v:42:y:2019:i:14:p:1222-1233

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/lpad20

DOI: 10.1080/01900692.2019.1591447

Access Statistics for this article

International Journal of Public Administration is currently edited by Ali Farazmand

More articles in International Journal of Public Administration from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().