IDEAS home Printed from https://ideas.repec.org/a/taf/lpadxx/v42y2019i14p1222-1233.html
   My bibliography  Save this article

The Determinants of Medium Taxpayers’ Compliance Perspectives: Empirical Evidence from Siem Reap Province, Cambodia

Author

Listed:
  • Say Youde
  • Seunghoo Lim

Abstract

Studies of tax compliance have focused primarily on individual taxpayers rather than representative enterprises. However, this paper examines several determinants of tax compliance perspectives among medium taxpayers. Using an ordered logit model, the associations of psychological and institutional factors with medium taxpayers’ compliance perspectives are analysed. The results indicate that tax law enforcement, penalties, tax awareness, trust in tax authority, and accounting agency are the main determinants increasing medium taxpayers’ high-compliance perspectives and reducing their medium-compliance perspectives. Tax law enforcement and accounting agency also remedy their low-compliance perspectives. These findings provide guidance for policymakers in enhancing tax compliance.

Suggested Citation

  • Say Youde & Seunghoo Lim, 2019. "The Determinants of Medium Taxpayers’ Compliance Perspectives: Empirical Evidence from Siem Reap Province, Cambodia," International Journal of Public Administration, Taylor & Francis Journals, vol. 42(14), pages 1222-1233, October.
    • Handle: RePEc:taf:lpadxx:v:42:y:2019:i:14:p:1222-1233
    DOI: 10.1080/01900692.2019.1591447
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/01900692.2019.1591447
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/01900692.2019.1591447?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Umar Bello & Prof. Kabiru Isa Dandago & Ishaq Alhaji Samaila, 2023. "Taxpayers’ Perception and Direct Assessment Tax Compliance of Micro and Small Enterprises in North-East, Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(10), pages 1411-1421, October.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:lpadxx:v:42:y:2019:i:14:p:1222-1233. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/lpad .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.