Tax compliance can be described as the level to which taxpayers obey or fail to obey the rules of taxation of their country. This is an admitted fact that the aim of an effective administration of tax is to enhance the voluntary compliance of tax with the use of all possible approaches that may include penalties as well. The primary purpose of this study is to assess the tax compliance behaviour among small and medium enterprises in Libya. The secondary problem is concerned with how intention to tax compliance mediates and affects the relationship between determinants of tax compliance and tax compliance behaviour. This study provides a cornerstone for those who are looking for the reasons for tax compliance to be low. Therefore, this study examines the determinants of tax compliance and tax compliance behaviour and how intention to compliance mediates this relationship. To achieve the goals of this study, a questionnaire survey was administered. Multiple regressions were used to test the formulated hypotheses. The results of this study show how the behaviour of tax compliance can be influenced by intentional behaviour and poor awareness, unfair taxes, low morale, strict authorities, tax rate and tax penalties. In addition, the mediating effect of intention to compliance on determinants and behaviour of tax compliance indicates partial mediation. In relation to the practical and theoretical contributions, so far, to the best of the researcher’s knowledge, no scientific research has been done on this. This research would assist politicians, tax officials and the government of Libya in researching this phenomenon.
Alan : Eğitim Bilimleri
Dergi Türü : Uluslararası
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