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 |
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| container_title | Academy of Accounting and Financial Studies journal |
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| creator | Abodher, Fareg Mustafa Ariffin, Zaimah Zainol Saad, Natrah |
| description | 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. |
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| ispartof | Academy of Accounting and Financial Studies journal, 2018-10, Vol.22 (4), p.1-9 |
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| language | eng |
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| source | Elektronische Zeitschriftenbibliothek - Frei zugängliche E-Journals |
| subjects | 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 |
| title | EFFECT OF POLITICAL FACTORS ON TAX NONCOMPLIANCE BEHAVIOUR AMONG LIBYAN SELF-EMPLOYED TAXPAYERS |
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