The relationship between efforts for tax learning, awareness of tax laws, understanding of tax laws and tax compliance behaviour among salaried taxpayers in Mogadishu-Somalia

The relationship between efforts for tax learning, awareness of tax laws, understanding of tax laws and tax compliance behaviour among salaried taxpayers in Mogadishu-Somalia

This study investigates the relationship between tax education dimensions and tax compliance behaviour among salaried taxpayers in Mogadishu, Somalia. This study is motivated by low tax compliance and low tax education in Somalia. Specifically, the objectives of this study were to examine the rel...

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Main Author: Ali, Zakarie Ahmednor
Format: Thesis
Language:eng
eng
Published: 2017
Subjects:
HJ4771.6 Income Tax
Tax Returns.
Online Access:https://etd.uum.edu.my/6592/1/s819551_01.pdf
https://etd.uum.edu.my/6592/2/s819551_02.pdf
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institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Ibrahim, Idawati
topic HJ4771.6 Income Tax
Tax Returns.
spellingShingle HJ4771.6 Income Tax
Tax Returns.
Ali, Zakarie Ahmednor
The relationship between efforts for tax learning, awareness of tax laws, understanding of tax laws and tax compliance behaviour among salaried taxpayers in Mogadishu-Somalia
description This study investigates the relationship between tax education dimensions and tax compliance behaviour among salaried taxpayers in Mogadishu, Somalia. This study is motivated by low tax compliance and low tax education in Somalia. Specifically, the objectives of this study were to examine the relationships between efforts for tax learning, awareness of tax laws and understanding of tax laws; and tax compliance behaviour among salaried taxpayers in Mogadishu, Somalia. To achieve the research objectives, primary data were collected through administrating survey questionnaires to salaried taxpayers in Mogadishu, Somalia. The data were analysed using multiple regression analysis. The findings of the study indicate that efforts for tax learning had a negative and significant relationship with tax compliance behaviour. on the other hand, the awareness of tax laws and understanding of tax laws had a positive and insignificant relationship with tax compliance behaviour. efforts for tax learning contributes the most towards tax compliance behaviour. therefore, the policy makers in somalia should focus more on the most important contributing factor, i.e. efforts for tax learning, to enhance tax compliance and ultimately mitigate the problem of noncompliance in Somalia.
format Thesis
qualification_name other
qualification_level Master's degree
author Ali, Zakarie Ahmednor
author_facet Ali, Zakarie Ahmednor
author_sort Ali, Zakarie Ahmednor
title The relationship between efforts for tax learning, awareness of tax laws, understanding of tax laws and tax compliance behaviour among salaried taxpayers in Mogadishu-Somalia
title_short The relationship between efforts for tax learning, awareness of tax laws, understanding of tax laws and tax compliance behaviour among salaried taxpayers in Mogadishu-Somalia
title_full The relationship between efforts for tax learning, awareness of tax laws, understanding of tax laws and tax compliance behaviour among salaried taxpayers in Mogadishu-Somalia
title_fullStr The relationship between efforts for tax learning, awareness of tax laws, understanding of tax laws and tax compliance behaviour among salaried taxpayers in Mogadishu-Somalia
title_full_unstemmed The relationship between efforts for tax learning, awareness of tax laws, understanding of tax laws and tax compliance behaviour among salaried taxpayers in Mogadishu-Somalia
title_sort relationship between efforts for tax learning, awareness of tax laws, understanding of tax laws and tax compliance behaviour among salaried taxpayers in mogadishu-somalia
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2017
url https://etd.uum.edu.my/6592/1/s819551_01.pdf
https://etd.uum.edu.my/6592/2/s819551_02.pdf
_version_ 1747828100295557120
spelling my-uum-etd.65922021-05-02T01:37:14Z The relationship between efforts for tax learning, awareness of tax laws, understanding of tax laws and tax compliance behaviour among salaried taxpayers in Mogadishu-Somalia 2017 Ali, Zakarie Ahmednor Ibrahim, Idawati Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. This study investigates the relationship between tax education dimensions and tax compliance behaviour among salaried taxpayers in Mogadishu, Somalia. This study is motivated by low tax compliance and low tax education in Somalia. Specifically, the objectives of this study were to examine the relationships between efforts for tax learning, awareness of tax laws and understanding of tax laws; and tax compliance behaviour among salaried taxpayers in Mogadishu, Somalia. To achieve the research objectives, primary data were collected through administrating survey questionnaires to salaried taxpayers in Mogadishu, Somalia. The data were analysed using multiple regression analysis. The findings of the study indicate that efforts for tax learning had a negative and significant relationship with tax compliance behaviour. on the other hand, the awareness of tax laws and understanding of tax laws had a positive and insignificant relationship with tax compliance behaviour. efforts for tax learning contributes the most towards tax compliance behaviour. therefore, the policy makers in somalia should focus more on the most important contributing factor, i.e. efforts for tax learning, to enhance tax compliance and ultimately mitigate the problem of noncompliance in Somalia. 2017 Thesis https://etd.uum.edu.my/6592/ https://etd.uum.edu.my/6592/1/s819551_01.pdf text eng public https://etd.uum.edu.my/6592/2/s819551_02.pdf text eng public other masters Universiti Utara Malaysia Abdul, M. (2001). Personal income tax non-compliance in Malaysia (Unpublished doctoral dissertation). Victoria University, Melbourne, Australia. 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