Tax compliance involves a decision where personal benefits come at the expense of society and its members. We explored the roles of procedural and distributive justice and citizens' …
LB Gobena - Asian Review of Accounting, 2024 - emerald.com
Purpose The aim of this study was to examine the moderating roles of the legitimate power and distributive justice of the tax authority on the effect of procedural justice on the voluntary …
G Bayissa - Available at SSRN 3986114, 2021 - papers.ssrn.com
This study examined the interactive effect of procedural and distributive justice on intention to pay taxes. Data for the study were gathered through a cross-sectional survey …
L Bayissa - Journal of Business and Administrative Studies, 2024 - ajol.info
This study examined the interplay between trust in and the power of the tax authority in shaping voluntary tax compliance. The study tested the “slippery slope framework” of tax …
The impact of electronic taxation on small and medium-sized enterprises (SMEs) ability to comply with tax laws in Nigeria is examined in this article. This research comprises a survey …
This thesis explores the integrative effect of social psychological factors among themselves as well as with economic deterrent factors in stimulating voluntary tax compliance …
A Ahmed - Journal of African Development Studies, 2022 - 213.55.95.79
The objective of the study was to analyze the Ethiopian direct tax system focusing on the reform of the 2016 and perception of the taxpayers towards the fairness of the direct tax …