An investigastion of factors affecting salaried and waged taxpayer compliance behavior: evidence from Libya

• 第一著者: Al Haj, Alhassan Belkasem Mo
• フォーマット: 学位論文
• 言語: English; English
• 出版事項: 2016
• 主題: HJ4771.6 Income Tax. Tax Returns.
• オンライン･アクセス: http://etd.uum.edu.my/6309/

Convincing taxpayers to comply with the tax regulations has been the main challenge of Libyan tax authority. Even though tax is one of the important revenue sources after oil in Libya, over the last five years, tax collection has been on decrease trend. The main purpose of this study is to examine...