EFFECT OF POLITICAL FACTORS ON TAX NONCOMPLIANCE BEHAVIOUR AMONG LIBYAN SELF-EMPLOYED TAXPAYERS

The current study attempts to empirically examine the effect of political affiliation and political instability on tax noncompliance behaviour among self-employed taxpayers of Libya. A self-administered questionnaire was distributed to the 498 Libyan self-employed. Total 312 questionnaires were full...

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Veröffentlicht in:	Academy of Accounting and Financial Studies journal 2018-10, Vol.22 (4), p.1-9
Hauptverfasser:	Abodher, Fareg Mustafa, Ariffin, Zaimah Zainol, Saad, Natrah
Format:	Artikel
Sprache:	eng
Schlagworte:	Behavior Compliance Developing countries Economic growth Hypotheses Hypothesis testing Impact analysis LDCs Literature reviews Noncompliance Political parties Politics Self employment Studies Tax collections Tax evasion Tax revenues Taxpayers
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Beschreibung
Zusammenfassung:	The current study attempts to empirically examine the effect of political affiliation and political instability on tax noncompliance behaviour among self-employed taxpayers of Libya. A self-administered questionnaire was distributed to the 498 Libyan self-employed. Total 312 questionnaires were fully completed that were used in the final data analysis. A structural equation modeling approach was employed using PLS-SEM 3.2.7. Results reveal that both political affiliation and political instability have a significant effect on tax noncompliance among self-employed Libyans.
ISSN:	1096-3685