ISSN: 2222-6990
Open access
Tax compliance is an ongoing challenge for policymakers worldwide. As the tax is the most important financial resource for governments to finance their public expenditures. Especially, in countries such as Palestine due to a lack of natural resources. So tax evasion and avoidance have a significant negative impact on the government to meet their obligations, as the public budget of Palestine is largely dependent on tax revenues that constitute 90% of the public budget going forward with its obligations to society. Good tax administration and efficient tax collection is a prerequisite for securing adequate tax returns. The current study focuses on identifying the role of tax knowledge and tax ethics on tax compliance among Palestinian taxpayers. The current study is designed on the basis of a review of previous studies on tax knowledge and ethics with tax compliance and its impact on tax revenues. Tax non-compliance is one of the tax and financial phenomena that studies and statistics confirm are common in all countries of the world, but in proportions that differ from one country to another, and from a period of time to another.
Abuamria, F. (2019). The Effect of Deterrence Factors on Discourage Shadow Economy Level and Tax Evasion. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(1), 62–67.
Al Zeer, I., Alkhatib, A. A., & Alshrouf, M. (2019). Determinants of Organisational Commitment of Universities’ Employees. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(1), 136–141.
Alkhatib, A, A., & Abdul-Jabbar, H. (2017). An Economic Framework for Tax Evasion in Palestine. American-Eurasian Journal of Scientific Research, 12(6), 300–304.
Alkhatib, A. A., Abdul-Jabbar, H., Abuamria, F., & Rahhal, A. (2019). The effects of social influence factors on income tax evasion among the palestinian SMEs. International Journal of Advanced Science and Technology, 28(17), 690–700.
Alkhatib, A. A., Abdul-jabbar, H., & Marimuthu, M. (2018). The effects of deterrence factors on income tax evasion among Palestinian SMEs. International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(4), 144–152.
Alleyne, P., & Harris, T. (2017). Antecedents of taxpayers’ intentions to engage in tax evasion: Evidence from Barbados. Journal of Financial Reporting and Accounting, 15(1), 2–21.
Alm, J., & Torgler, B. (2011). Do ethics matter? Tax compliance and morality. Journal of Business Ethics, 101(4), 635–651.
Alshrouf, M. (2019). The effect of tax audit using the computer on tax non-compliance in Palestine. International Journal of Academic Research in Business and Social Sciences, 9(3), 296–304.
Ariel, B. (2012). Deterrence and moral persuasion effects on corporate tax compliance: Findings from a randomized controlled trial. American Society of Criminology, 50(1), 27–69.
Chan, C. W., Troutman, C. S., & O’Bryan, D. (2000). An expanded model of taxpayer compliance: Empirical evidence from the United States and Hong Kong. Journal of International Accounting, Auditing and Taxation, 9(2), 83–103.
Coalition for Accountability and Integrity. (2018). USD 500 million losses of tax evasion in Palestine (in Arabic). Life Press. Retrieved from http://www.hayatweb.com/ breaking/143106
Eriksen, K., & Fallan, L. (1996). Tax knowledge and attitudes towards taxation; A report on a quasi-experiment. Journal of Economic Psychology, 17(3), 387–402.
Frey, B. S., & Torgler, B. (2007). Tax morale and conditional cooperation. Journal of Comparative Economics, 35(1), 136–159.
Jaafar Harun, R., Abu Bakar, J. M., & Mohd Tahir, I. (2011). Ethics on tax evasion: Do accounting and business students’ opinions differ? International Business and Management, 2(1), 122–128.
Kasper, M., Kogler, C., & Kirchler, E. (2013). Tax policy and news: An empirical analysis of taxpayers’ perception of tax related media coverage and its impact on tax compliance. (Working Paper, No. 2013-07). WU International Taxation Research, Vienna University of Economics and Business, Australia.
Kira, A. R. (2017). An evaluation of goverments’ initiatives in enhancing small taxpayers’ voluntary tax compliance in developing countries. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(1), 253–267.
Manual, V., & Xin, A. Z. (2016). Impact of tax knowledge, tax compliance cost, tax deterrent tax measures towards tax compliance behavior: A survey on self-employed taxpayers in West Malaysia. Electronic Journal of Business and Management, 1(1), 56–70.
McGee, R. W., & Tyler, M. (2006). Tax evasion and ethics: A demographic study of 33 countries. (Working Paper,)Andreas School of Business, Florida, USA.
Nhavira, J. D. G. (2016). A survey of attitudes to tax evasion by part-time business studies students at the University of Zimbabwe. The Science Probe, 4(1), 10–22.
Oladipupo, A. O., & Obazee, U. (2016). Tax knowledge, penalties and tax compliance in small and medium scale enterprises in Nigeria. IBusiness, 8(1), 1–9.
Qubbaja, A., Omar, S. A. (2019). The Impact of Political Events o
In-Text Citation: (Alkhatib et al., 2020)
To Cite this Article:Alkhatib, A. A., Hamad, M. Z., & Hermas, M. D. (2020). The Impact of Tax Ethics and Knowledge on Tax Compliance among Palestinian Taxpayers. International Journal of Academic Research in Business and Social Sciences, 10(6), 346–352.
Copyright: © 2020 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode