Public governance quality and tax compliance behavior in developing countries: the mediating role of socioeconomic conditions.
Purpose – The purpose of this paper is to explore the relationship between public governance quality and tax compliance behavior in developing countries in terms of what transpires between governments and citizens, leading the later to pay or to abstain from paying tax. The study argues that socioec...
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my.uum.repo.263382019-08-28T06:12:30Z http://repo.uum.edu.my/26338/ Public governance quality and tax compliance behavior in developing countries: the mediating role of socioeconomic conditions. Umar, Mohammed Abdullahi Derashid, Chek Ibrahim, Idawati Bidin, Zainol HF5601 Accounting Purpose – The purpose of this paper is to explore the relationship between public governance quality and tax compliance behavior in developing countries in terms of what transpires between governments and citizens, leading the later to pay or to abstain from paying tax. The study argues that socioeconomic condition is a mediator in the relationship and explains how and why it is so. Design/methodology/approach – This study adopts the conceptual approach and connects the concepts through synthesis of literature and previous research findings.Findings – The study concludes that socioeconomic condition mediates the relationship between public governance quality and tax compliance behavior in developing countries. Socioeconomic conditions appear to be a broader, clearer and more practical concept for measurement purpose than public goods/spending as currently understood in the literature. Research limitations/implications – The study is a conceptual effort, and there may a be need to undertake further empirical investigations. Developing countries vary in their socioeconomic conditions, and there is a need to acknowledge country-specific circumstances. Practical implications – The implication of the finding includes the need for further research on the concept of socioeconomic condition, and how and why it influences tax compliance behavior in developing countries. Stakeholders and governments should monitor the impact of policies and actions on the socioeconomic condition of citizens to ensure they are satisfied. Their dissatisfaction leads to the boycott of the tax system which adversely affects economic development. Originality/value – This study makes an original contribution by exploring socioeconomic conditions as a mediator between public governance quality and tax compliance behavior in developing countries. It is a significant contribution that is capable of shifting the direction of tax compliance research in developing countries due to its practical realities Emerald Publishing Limited 2019 Article PeerReviewed application/pdf en http://repo.uum.edu.my/26338/1/IJSE%2046%203%202019%2046%203.pdf Umar, Mohammed Abdullahi and Derashid, Chek and Ibrahim, Idawati and Bidin, Zainol (2019) Public governance quality and tax compliance behavior in developing countries: the mediating role of socioeconomic conditions. International Journal of Social Economics, 46 (3). pp. 338-351. ISSN 0306-8293 http://doi.org/10.1108/IJSE-11-2016-0338 doi:10.1108/IJSE-11-2016-0338 |
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HF5601 Accounting Umar, Mohammed Abdullahi Derashid, Chek Ibrahim, Idawati Bidin, Zainol Public governance quality and tax compliance behavior in developing countries: the mediating role of socioeconomic conditions. |
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Purpose – The purpose of this paper is to explore the relationship between public governance quality and tax compliance behavior in developing countries in terms of what transpires between governments and citizens, leading the later to pay or to abstain from paying tax. The study argues that socioeconomic condition is a mediator in the relationship and explains how and why it is so.
Design/methodology/approach – This study adopts the conceptual approach and connects the concepts
through synthesis of literature and previous research findings.Findings – The study concludes that socioeconomic condition mediates the relationship between public governance quality and tax compliance behavior in developing countries. Socioeconomic conditions appear to be a broader, clearer and more practical concept for measurement purpose than public goods/spending as currently understood in the literature. Research limitations/implications – The study is a conceptual effort, and there may a be need to
undertake further empirical investigations. Developing countries vary in their socioeconomic conditions, and there is a need to acknowledge country-specific circumstances. Practical implications – The implication of the finding includes the need for further research on the
concept of socioeconomic condition, and how and why it influences tax compliance behavior in developing countries. Stakeholders and governments should monitor the impact of policies and actions on the socioeconomic condition of citizens to ensure they are satisfied. Their dissatisfaction leads to the boycott of the tax system which adversely affects economic development.
Originality/value – This study makes an original contribution by exploring socioeconomic conditions as a mediator between public governance quality and tax compliance behavior in developing countries. It is a significant contribution that is capable of shifting the direction of tax compliance research in developing countries due to its practical realities |
format |
Article |
author |
Umar, Mohammed Abdullahi Derashid, Chek Ibrahim, Idawati Bidin, Zainol |
author_facet |
Umar, Mohammed Abdullahi Derashid, Chek Ibrahim, Idawati Bidin, Zainol |
author_sort |
Umar, Mohammed Abdullahi |
title |
Public governance quality and tax compliance behavior in developing countries: the mediating role of socioeconomic conditions. |
title_short |
Public governance quality and tax compliance behavior in developing countries: the mediating role of socioeconomic conditions. |
title_full |
Public governance quality and tax compliance behavior in developing countries: the mediating role of socioeconomic conditions. |
title_fullStr |
Public governance quality and tax compliance behavior in developing countries: the mediating role of socioeconomic conditions. |
title_full_unstemmed |
Public governance quality and tax compliance behavior in developing countries: the mediating role of socioeconomic conditions. |
title_sort |
public governance quality and tax compliance behavior in developing countries: the mediating role of socioeconomic conditions. |
publisher |
Emerald Publishing Limited |
publishDate |
2019 |
url |
http://repo.uum.edu.my/26338/1/IJSE%2046%203%202019%2046%203.pdf http://repo.uum.edu.my/26338/ http://doi.org/10.1108/IJSE-11-2016-0338 |
_version_ |
1644284574984830976 |
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13.149126 |