Determinants of tax evasion: Evidence from Libya

Governments around the world are continually looking for ways and means to improve the level of tax compliance by their citizens. Tax revenue is the major source of income for many countries. The purpose of this study is to investigate the factors influencing tax evasion among taxpayers from the Li...

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Main Author: Masoud, Salh Agrerah Ali
Format: Thesis
Language:English
English
Published: 2015
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Online Access:http://etd.uum.edu.my/5578/1/s815030_01.pdf
http://etd.uum.edu.my/5578/2/s815030_02.pdf
http://etd.uum.edu.my/5578/
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spelling my.uum.etd.55782016-04-10T06:34:00Z http://etd.uum.edu.my/5578/ Determinants of tax evasion: Evidence from Libya Masoud, Salh Agrerah Ali HJ4771.6 Income Tax. Tax Returns. Governments around the world are continually looking for ways and means to improve the level of tax compliance by their citizens. Tax revenue is the major source of income for many countries. The purpose of this study is to investigate the factors influencing tax evasion among taxpayers from the Libyan perspective. This study is based on five variables that are used to determine the factors that affect tax evasion in Libya. The five variables that are measured in this current study are: education level, tax rate, corruption, penalty rate and the Islamic religious perspective. The data were collected through the distribution of questionnaires to 277 respondents in Libya and processed using Statistical Package for Social Science (SPSS) software for the purpose of this study. By using correlation and regression analysis, the findings of the study show that there is a positively significant relationship between tax rate, corruption and penalty rate and tax evasion. On the other hand, education level indicates a negative but insignificant correlation with tax evasion. There is no significant correlation between Islamic religion and tax evasion but the relationship is positive 2015 Thesis NonPeerReviewed text en http://etd.uum.edu.my/5578/1/s815030_01.pdf text en http://etd.uum.edu.my/5578/2/s815030_02.pdf Masoud, Salh Agrerah Ali (2015) Determinants of tax evasion: Evidence from Libya. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HJ4771.6 Income Tax. Tax Returns.
spellingShingle HJ4771.6 Income Tax. Tax Returns.
Masoud, Salh Agrerah Ali
Determinants of tax evasion: Evidence from Libya
description Governments around the world are continually looking for ways and means to improve the level of tax compliance by their citizens. Tax revenue is the major source of income for many countries. The purpose of this study is to investigate the factors influencing tax evasion among taxpayers from the Libyan perspective. This study is based on five variables that are used to determine the factors that affect tax evasion in Libya. The five variables that are measured in this current study are: education level, tax rate, corruption, penalty rate and the Islamic religious perspective. The data were collected through the distribution of questionnaires to 277 respondents in Libya and processed using Statistical Package for Social Science (SPSS) software for the purpose of this study. By using correlation and regression analysis, the findings of the study show that there is a positively significant relationship between tax rate, corruption and penalty rate and tax evasion. On the other hand, education level indicates a negative but insignificant correlation with tax evasion. There is no significant correlation between Islamic religion and tax evasion but the relationship is positive
format Thesis
author Masoud, Salh Agrerah Ali
author_facet Masoud, Salh Agrerah Ali
author_sort Masoud, Salh Agrerah Ali
title Determinants of tax evasion: Evidence from Libya
title_short Determinants of tax evasion: Evidence from Libya
title_full Determinants of tax evasion: Evidence from Libya
title_fullStr Determinants of tax evasion: Evidence from Libya
title_full_unstemmed Determinants of tax evasion: Evidence from Libya
title_sort determinants of tax evasion: evidence from libya
publishDate 2015
url http://etd.uum.edu.my/5578/1/s815030_01.pdf
http://etd.uum.edu.my/5578/2/s815030_02.pdf
http://etd.uum.edu.my/5578/
_version_ 1644277400215748608
score 13.144533