Attitudes of Taxpayers towards the Reasons of and the Opinions on Tax Amnesty: Evidence from Kosovo
Küçük Resim Yok
Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Sosyoekonomi Soc
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
This research presents the reasons for tax amnesty, and the positive and negative opinions towards tax amnesty from the perspective of taxpayers based on a comprehensive survey conducted with participants in the Republic of Kosovo. Significant differences among survey results are evaluated by gender, age, education, and duration as taxpayer. Hypotheses are tested with the Independent-Sample t-test, One Way ANOVA, and Tukey Post Hock LSD tests. According to results from hypothesis testing, the main reasons for tax amnesty includes (i) reducing the workload of tax administration and judiciary, (ii) short-term public revenue growth, (iii) a new beginning for taxpayers who have shown discrepancies in tax compliance, and (iv) the use of tax amnesty as a tool for the programs political programs.
Açıklama
Anahtar Kelimeler
Tax Amnesty, Reasons for Tax Amnesty, Opinions of Taxpayers Regarding Tax Amnesty
Kaynak
Sosyoekonomi
WoS Q Değeri
N/A
Scopus Q Değeri
N/A
Cilt
29
Sayı
47
