Tax Evasion as a Crime: A Survey of Perception in Yemen

Aljaaidi, Khaled Salmen; Manaf, Nor Aziah Abdul; Karlinsky, Stewart

doi:10.5539/ijbm.v6n9p190

Cited by 15 publications

(18 citation statements)

References 23 publications

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“…Thus, our findings align with the literature for the narrower case of bribery tolerance and they further expand their predictive validity by covering a much larger spectrum of 105 worldwide countries. The fact that these practices are positioned in some countries, in terms of people's perception, at the lower and middle spectrum of crimes [41][42][43], but they pave the way for the serious case of corruption, makes them even more relevant in terms of government priorities on changing public views on critical topics. The third factor related to interpersonal violence was not previously examined in association with corruption, thus further research is needed to unveil the psychological mechanisms supporting this link.…”

Section: Discussionmentioning

confidence: 99%

A Robust Approach for Identifying the Major Components of the Bribery Tolerance Index

2021

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The paper aims to emphasize the advantages of several advanced statistical and data mining techniques when applied to the dense literature on corruption measurements and determinants. For this purpose, we used all seven waves of the World Values Survey and we employed the Naive Bayes technique in SQL Server Analysis Services 2016, the LASSO package together with logit and melogit regressions with raw coefficients in Stata 16. We further conducted different types of tests and cross-validations on the wave, country, gender, and age categories. For eliminating multicollinearity, we used predictor correlation matrices. Moreover, we assessed the maximum computed variance inflation factor (VIF) against a maximum acceptable threshold, depending on the model’s R squared in Ordinary Least Square (OLS) regressions. Our main contribution consists of a methodology for exploring and validating the most important predictors of the risk associated with bribery tolerance. We found the significant role of three influences corresponding to questions about attitudes towards the property, authority, and public services, and other people in terms of anti-cheating, anti-evasion, and anti-violence. We used scobit, probit, and logit regressions with average marginal effects to build and test the index based on these attitudes. We successfully tested the index using also risk prediction nomograms and accuracy measurements (AUCROC > 0.9).

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Section: Discussionmentioning

confidence: 99%

A Robust Approach for Identifying the Major Components of the Bribery Tolerance Index

2021

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“…According to them, in many instances, underreported taxes involve low income earners. Similarly, Nor Ghani et al (2012); Malkawi and Haloush (2008); Devos (2006); and Nor Aziah et al (2011), found that taxpayers' income category has a positive association with tax noncompliance. They concluded that high income earned through misconduct and fraudulent sources encourage underreporting and increase noncompliance behaviour.…”

Section: Income Levelmentioning

confidence: 92%

“…The result of this research also indicates contrary finding for Hypothesis 5, as the taxpayers' education level shows a negative link with tax noncompliance. Many studies have indicated that adequate knowledge of tax laws, assessment, and reporting process, could lead to greater awareness of tax policies, and hence, enhance tax compliance among taxpayers (Purwanto & Indrawan, 2020;Devos, 2006;Aziah et al, 2011). This has been attributed to the fact that normally, the education level of individuals can positively influence the attitude and behaviour of a person in most circumstances.…”

Section: H5mentioning

confidence: 99%

Corruption and Tax Noncompliance Variables: An Empirical Investigation From Yemen

Obaid

Udin²

2020

IJFR

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Tax revenue is an important source of income for various governments around the world. However, challenges, as a result of corruption and tax noncompliance behaviour among the taxpayers, are hindering the adequate generation of such revenues for the government. The objective of this study is to investigate the effect of corruption and other tax noncompliance variables on tax revenue generation in Yemen. The study used survey research design via a questionnaire to collect data from 264 individual taxpayers in the Hadhramout Governorate. The collected data was analyzed using SPSS to perform reliability test, descriptive statistics, multicollinearity test, and regression analysis. The findings of the study show that corruption and tax rate are positively related to tax noncompliance; income level is negatively related to tax noncompliance; whereas penalty rate and education level are positive but not related to tax noncompliance. The implication of the study is that the government and the tax authority should update and institute new tax laws and policies that could minimize corruption among their officials and create more awareness among the taxpayers on the importance of paying tax to the government, so as to increase their compliance behaviour.

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“…Middle Eastern countries are mostly classified as developing countries and have recorded high level of tax non-compliance (Yemen Times, 2005). Nevertheless, it is evident that there is a lack of tax compliance studies in this region (Aljaaidi, Manaf, & Karlinsky, 2011;Helhel & Ahmed, 2014).…”

Section: Introductionmentioning

confidence: 99%

“…However, the literature has shown that there a lack of studies on tax compliance and non-compliance. During the period from 2000 to 2010, Yemen regulated new tax laws and reforms in order to overcome the weaknesses in the tax system, but the volume of tax non-compliance is still questionable (Aljaaidi, Manaf, & Karlinsky, 2011;Al-Ttaffi, Manaf, Aljaidi, & McGee, 2011;Helhel & Ahmed, 2014).…”

Section: Introductionmentioning

confidence: 99%

Public Governance Quality and Income Tax Non-Compliance Among Small and Medium Enterprises in Yemen

Al-Ttaffi¹,

Abdul-Jabbar²

2020

APMAJ

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The problem of tax non-compliance is broadly recognized as a serious phenomenon in many countries, especially in the Middle East countries in general and Yemen in particular. However, there is a lack of studies that provide causal explanations of this issue in these countries. Previous studies indicate a number of factors that could possibly influence tax compliance behaviour. In this regard, this study was undertaken primarily to examine the relationship between taxpayers' perception among SMEs in Yemen about the quality of public governance and their non-compliant behaviour in order to have better understanding of non-compliant behaviour. For the purpose of data collection, a questionnaire was designed and utilized in this study. The analysis reveals that public governance quality is perceived as low in Yemen. A simple regression analysis found that public governance quality has a significant negative influence on tax non-compliant behaviour. Consequently, this study recommends the Yemeni government improves the level of the quality of public governance in order to enhance the level of tax compliance among Yemeni taxpayers.

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Tax Evasion as a Crime: A Survey of Perception in Yemen

Cited by 15 publications

References 23 publications

A Robust Approach for Identifying the Major Components of the Bribery Tolerance Index

A Robust Approach for Identifying the Major Components of the Bribery Tolerance Index

Corruption and Tax Noncompliance Variables: An Empirical Investigation From Yemen

Public Governance Quality and Income Tax Non-Compliance Among Small and Medium Enterprises in Yemen

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