The effect of satisfaction with the public services provided by the local authority on taxpayers' compliance

L'effet de la satisfaction envers les services publics prestés par la collectivité territoriale sur le respect des obligations fiscales des contribuables

Abdelmoumen El Abdali ()
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Abdelmoumen El Abdali: UMI - جامعة مولاي إسماعيل = Université Moulay Ismaïl

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Abstract: The provision of quality, continuous, sustainable, and satisfactory local public services (LPS) is one of the greatest challenges for local authorities, as it depends, among other factors, on the quantity and quality of tax revenues mobilized for this purpose, which also depend on the level of taxpayers' compliance with their tax obligations. This research aims to test the effect of satisfaction with public services provided by the local authority on taxpayers' compliance with tax obligations. The data collection technique used in this research is documentation and questionnaire survey. The study sample consists of 200 taxpayers (individuals) subject to at least one local tax. The analysis method used is simple linear regression with SPSS. The results of this research show that the satisfaction of local taxpayers with municipal services provided by the local authority has a positive and significant impact on their tax compliance.

Keywords: public services; satisfaction; tax compliance; local authorities (search for similar items in EconPapers)
Date: 2024-05-31
New Economics Papers: this item is included in nep-inv
Note: View the original document on HAL open archive server: https://hal.science/hal-04639212
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Published in IJAFAME, 2024, Volume 5, Issue 6 (2024), pp. 40-60, ⟨10.5281/zenodo.11425622⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04639212

DOI: 10.5281/zenodo.11425622

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