Keystones of Performing a Proper Tax Policy Design for Tax Compliance: Does Perception of Tax Compliance Develop in Persons Who Are Not Tax Payers Yet?

Abstract

Tax compliance takes place in the scope of the efficiency of the tax implementation. Tax income operations are heavily dependent on tax compliance, while the fairness of the allocation of tax burden affects the tax payers' compliance. The situation has been studied here by dealing with university students in regard to whether or not a perception of tax compliance develops in highly educated people who are not tax payers yet and to what degree. The findings of the study briefly states that students agree that paying taxes completes the concept of being a good citizen, perceive the sensitivity submitting declarations on time and showing care in paying tax debts, and have negative perceptions on the tax administration being transparent, correct, and trustable. So for, an achievement of a proper tax policy design should be primarily considered as the perception of tax compliance of the people, who being the tax payers of any country.

Examine the Effects of Goods and Services Tax (Gst) and Its Compliance: Reference to Sierra Leone

“…Tax compliance is the observance of tax rules and regulations by taxpayers, but the idea presupposes that taxpayers are willing to fulfill their obligations without being inspected, prosecuted, or in need of a warning or a consequence (Saraçoğlu et al, 2018). Tax compliance is taxpayers' willingness to abide by tax regulations, including tax computation, registration, disclosure, and payment, to create a stable National economy (Nawi et al, 2020).…”