Tax risk assessment, financial constraints and tax compliance: A bibliometric analysis

Boateng, Kwakye; Omane-Antwi, Kwame Bosiako; Queku, Yaw Ndori

doi:10.1080/23311975.2022.2150117

Cited by 7 publications

(6 citation statements)

References 73 publications

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“…Increased confidence in the company's ability demonstrates that having a high perception of behavioral control is obligatory, which will increase tax compliance intentions. The results of this study strengthen the previous research by Boateng et al (2022), which stated that high financial performance will increase tax compliance intentions. In Jordan, Al-Zaqeba and Al-Rashdan (2020) stated that high-income taxpayers intend and desire to comply with tax laws.…”

Section: Discussionsupporting

confidence: 89%

“…Companies with low profitability will experience difficulties paying taxes, ultimately affecting tax compliance behavior (Alm et al, 2019;Kim & Im, 2016). The results of previous studies by Boateng et al (2022) also verify that financial performance contributes positively to the intention to obey taxes. Drawing from the provided description, the authors might posit the following hypotheses: Determinants of tax compliance behavior among central Java SMEs: … Journal of Accounting and Investment, 2024 | 332 H3: Perceived financial performance has a positive effect on the intention to comply.…”

Section: Perceived Financial Performance Toward Tax Compliance Intent...mentioning

confidence: 74%

“…In contrast, companies with poor financial performance are motivated to avoid taxes (Ayers et al, 2018;Feizi et al, 2016). Furthermore, Boateng et al (2022) asserted that it is crucial to expand the literature on taxation to integrate the dynamics of financial constraints at the level of company and individual taxpayers. Tax payments are based on the strength of the taxpayer's cash flow; therefore, those who experience or may experience financial constraints tend to…”

Section: Introductionmentioning

confidence: 99%

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Determinants of tax compliance behavior among central Java SMEs: The mediating role of intention to comply

Hikmah,

Ratnawati,

Darmanto

2024

JAI

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Research aims: This study aims to prove the effect of tax compliance attitude, subjective norms, and perceived financial performance on the intention to comply. Furthermore, the study analyzes the effect of perceived financial performance and intention to comply with tax compliance behavior.Design/Methodology/Approach: This study used a quantitative approach with primary data from distributing questionnaires. The samples collected were 150 SMEs of Semarang City, Semarang Resident, Demak, and Kendal. The data were then analyzed employing Structural Equation Modeling calculated by Amos version 22.Research findings: Empirical findings demonstrated that attitudes toward tax compliance, subjective norms, and perceived financial performance positively influenced the intention to comply. Furthermore, perceived financial performance and intention to comply positively contributed to compliance behavior.Theoretical contribution/ Originality: This theoretical implication integrates the Theory of Planned Behavior and perceived financial performance as an alternative to perceived behavioral control.Practitioner/Policy implication: This study concludes that intention to comply provides a mediating role in the determinants of tax compliance.Research limitation/Implication: This research was limited by the unavailability of accurate data regarding the number of SMEs in Central Java, so sample calculations could not be done using a statistical approach. Future research is recommended to replicate this model in large companies by adding government policy as a moderating role in attitudes, subjective norms, and financial performance.

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Section: Discussionsupporting

confidence: 89%

Section: Perceived Financial Performance Toward Tax Compliance Intent...mentioning

confidence: 74%

Section: Introductionmentioning

confidence: 99%

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Determinants of tax compliance behavior among central Java SMEs: The mediating role of intention to comply

Hikmah,

Ratnawati,

Darmanto

2024

JAI

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“…This study employs two methodologies, namely bibliometric analysis and science mapping, to perform a quantitative and graphical analysis of scholarly literature on tax evasion and tax avoidance. Bibliometric analysis is used to track scientific advancements and visualise scientific information in relation to concepts, intelligence, and social structures (Boateng et al, 2022). Bibliometric techniques employ bibliographic data to evaluate the performance of authors and institutions, facilitating the identification and analysis of the underlying structure within various fields of study (Fahimnia et al, 2015).…”

Section: Methodsmentioning

confidence: 99%

Approaches to Tax Evasion: A Bibliometric and Mapping Analysis of Web of Science Indexed Studies

Barbu,

Horobeț,

Belașcu

et al. 2024

Journal of Business Economics and Management

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The primary objective of this study is to uncover and examine the patterns of scientific collaboration within the domain of tax evasion and tax avoidance spanning the years 1975 to 2022. To analyze the dissemination of knowledge on a worldwide scale, we investigated the interconnections among authors, journals, countries, and institutions. A total of 1456 publications were retrieved from the Web of Science repository. Bibliographic analysis and network visualization were conducted using CiteSpace. The publications analysed in this study consisted of 1,456 articles authored by 2478 scholars affiliated with 1355 institutions. The publications were distributed among 724 distinct journals and originated from 98 countries. The United States of America is found to be the most productive nation, with McGee, R.W. being recognised as the most prolific author. The League of European Research Universities is recognised as the most productive institution, whereas the Journal of Public Economics is identified as the most productive publication. The findings show that authors who exhibit high levels of productivity also tend to demonstrate a strong inclination toward collaboration. Furthermore, the findings reveal that the interest of the scholars in particular topics in this research has evolved over time.

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“…Business risk refers to the probability that a company's cash flow is not enough to cover its operating expenses, such as the cost of products sold, rent and wages, etc (Artemenko et al, 2017). Unlike financial risk, business risk is independent of the level of debt (Boateng, Omane-Antwi and Ndori Queku, 2022). There are two types of business risks: systemic risk and non-systematic risk (Saragih and Ali, 2023b).…”

Section: Introductionmentioning

confidence: 99%

Risk on the Tax System of the E.U. from 2016 to 2022

Challoumis

2023

Economics

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This paper discusses the risks that businesses face in the tax system from the point of view of the cycle of money. The current research is about the influence of companies that participate in global tax transactions on the tax revenue. The results show that controlled transactions have a negative impact on the GDP and tax revenue, discouraging any uncontrolled investments. The diminished risk increases the tax revenue. The objective of this research is to show that a tax policy of a low tax rate increases uncontrolled transactions, leading to a growth of GDP and tax revenue. This work complies with the theory of the Cycle of Money. The impact of risk on tax revenue has been determined by comparing results with and without this factor. The Q.E. method uses mathematics and programming, allowing the determination of an appropriate equation by a feedback procedure. An econometric analysis is applied to check the results of the model. A special technique is introduced, for the first time, to identify the risk by the sensitivity impact of one factor to another one. Sensitivity is determined as the ability of one factor to counteract instantly the changes of another one. If the counteract is instant, it is considered that the sensitivity is high. If the counteract delays, it is determined that the sensitivity is low. For high sensitivity, the risk is low, and the adjustment is the appropriate one. For low sensitivity, the risk is high, as the adjustment is not adequate.

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Tax risk assessment, financial constraints and tax compliance: A bibliometric analysis

Cited by 7 publications

References 73 publications

Determinants of tax compliance behavior among central Java SMEs: The mediating role of intention to comply

Determinants of tax compliance behavior among central Java SMEs: The mediating role of intention to comply

Approaches to Tax Evasion: A Bibliometric and Mapping Analysis of Web of Science Indexed Studies

Risk on the Tax System of the E.U. from 2016 to 2022

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