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Title: Factors Influencing Taxpayers' Behavior in Pakistan
Authors: Shahzad, Imran
Keywords: Bussiness & Management
Issue Date: 2021
Publisher: University of Central Punjab, Lahore
Abstract: Every year Government of Pakistan faces a budget deficit and the government is forced to introduce income tax amnesty schemes. The contribution of income tax in the total tax revenue is not satisfactory. Majorly, the Federal Board of Revenue (FBR) is facing a lot of problems to take individuals in the tax net. The basic objective of this study is to find those factors, which lead to non-compliance. The survey method was employed and 625 questionnaires were distributed to collect data from the individuals across the five major cities of Pakistan, including Islamabad, Lahore, Karachi, Quetta, and Peshawar. To gain an in-depth understanding of non-compliance reasons, this study empirically tests the impact of the tax administration system, taxation knowledge, quality of tax services, tax evasion attitude, taxpayers’ morale, non-compliance opportunities, and good governance on the taxpayers’ non-compliance behavior in the presence of two moderators, that is financial condition and risk preference. The direct relationship of independent variables is determined and found that tax administration system, quality of tax services, taxpayers’ morale, non-compliance opportunities, and good governance have a significant and direct impact on taxpayers' compliance behavior. Whereas, taxation knowledge and tax evasion attitude have a weak and inverse relationship, and also have a weak but direct relationship. The direct relationship of moderators is weak but they moderate the independent and dependent variables. Keywords: Income tax, tax base, compliance, and taxpayers’ behavior
Gov't Doc #: 24503
Appears in Collections:PhD Thesis of All Public / Private Sector Universities / DAIs.

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