Determinants of tax evasion: Perception of Southern-Thailand taxpayers

• Main Author: Mancharoen, Mareena
• Format: Thesis
• Language: English; English
• Published: 2015
• Subjects: HJ4771.6 Income Tax. Tax Returns.
• Online Access: http://etd.uum.edu.my/5574/

Tax evasion has long been a prevalent issue in many countries including Thailand. Tax is a major source of the government income thus, if the people evade taxes there will be a major loss to government revenue. The purpose of this study is to examine the perceptions of actual taxpayers from Southern Thailand on the factors related to tax evasion. Using survey method, a total of 361 questionnaires were distributed to employees in three public universities in Hat Yai, Songkhla. Multiple regression analysis was employed to analyse the data. The findings of the study indicate that fairness of tax system, tax rates, penalty rate, level of education and level of income have positive relationship but insignificant with tax evasion. However, corruption indicates a positive significant relationship with tax evasion. This study recommends that the government should implement strategies to decrease tax evasion in Thailand, which includes strengthening the tax administration to improve taxpayers' perceptions towards the tax authorities and the Government as a whole