CT-MODEL: AN EXPLANATION OF CORPORATE TAX PAYERS’ ATTITUDE

Whether it be in developed or in developing countries, complying with corporate tax is necessary. However, little is known about the behavior and attitudes of corporate tax payers towards tax compliance in Mauritius. Therefore, this paper adapts the theory of planned behavior concept to develop a ne...

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Veröffentlicht in:	The Journal of developing areas 2018-06, Vol.52 (3), p.211-230
Hauptverfasser:	Jugurnath, Bhavish, Ramen, Mootooganagen
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountability Analysis Attitudes Banking Behavior Business Companies Compliance Corporate income tax Corporate taxes Developing countries Economic aspects Finance Finance companies Fines and penalties Government Government accountability LDCs Liability Money Penalties Perceptions Periodicals Quantitative analysis Random sampling Research methodology Risk perception Sampling Surveys Tax evasion Taxation Taxpayer compliance Theory of planned behavior Understanding
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