scholarly journals The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia

2017 ◽  
Vol 1 (1) ◽  
pp. 26 ◽  
Author(s):  
Tan Swee Kiow ◽  
Mohd Fuad Mohd Salleh ◽  
Aza Azlina Bt Md Kassim
Keyword(s):  
Public Sector ◽  
Public Procurement ◽  
Tax Compliance ◽  
Peninsular Malaysia ◽  
Ethical Perception ◽  
Public Governance ◽  
Factors Influencing ◽  
Public Sector Efficiency ◽  
Social Amenities ◽  
Compliance Behaviour

The findings from this review suggested that tax compliance behaviour of individual taxpayers is influenced by ethical perception of individual taxpayers and their ethical perception is affected by public governance and transparency in government operations. Ethical perception plays an important role for individual taxpayers to report their income correctly. Ethical perception varies from an individual to another, which influenced by changes in their surroundings and their experiences when interact with government. Perceptions of how taxpayers’ money is being utilised, benefits they derived from government or others evade to pay tax are considered as possible factors influencing their compliance behaviour. Taxpayers will be more compliance if government use tax monies wisely or when taxpayers get benefits for the taxes paid in terms of public goods and social amenities that they prefer. Transparent surroundings will enhance taxpayers’ confidence in public bodies. Taxpayers are concerned on transparency in public procurement as lack of transparency may cause corruption and reduces public sector efficiency. In contrast, scholars argued that greater degree of transparency could lead to less trust as it will be easier for taxpayers to audit government and they might blame government for small mistakes.

scholarly journals The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method

2019 ◽  
Vol 9 (Number 2) ◽  
pp. 41-49
Author(s):  
Swee Kiow Tan ◽  
Mohd Fuad Mohd Salleh ◽  
Aza Azlina Md Kassim
Keyword(s):  
Policy Development ◽  
Survey Design ◽  
Tax Compliance ◽  
Peninsular Malaysia ◽  
Mediating Effect ◽  
Primary Data ◽  
Ethical Perception ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Bootstrapping Method

The main purpose of this study is to examine themediating and indirect effects of ethical perception in tax service on tax compliance behaviour. The study used cross-sectional survey design to collect primary data from individual taxpayers in the southern region of Peninsular Malaysia. Data was analysed with Statistical Package for the Social Science (SPSS). Results indicate that partial mediation was supported by adopting Baron and Kenny method. However, there is almost no mediation by using bootstrapping method. It showed that ethical perception of individual taxpayers differ across individuals and these differences matter in significant ways particularly in their tax compliance decisions. Therefore, IRB should provide better tax service to individual taxpayers in order to enhance their tax ethics and compliance. This may increase tax revenue and reduce the budget deficit without raising tax rates. This research results provide valuable information for the IRB and it is useful for tax policy development,

Public-Sector Efficiency and Political Culture

2013 ◽  
Vol 69 (3) ◽  
pp. 289 ◽  
Author(s):  
Raffaela Giordano ◽  
Pietro Tommasino
Keyword(s):  
Public Sector ◽  
Political Culture ◽  
Public Sector Efficiency

Risk management factors contributing to transgressions in the procurement practices in South African SOEs

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lindani Myeza ◽  
Naledi Nkhi ◽  
Warren Maroun
Keyword(s):  
South Africa ◽  
Risk Management ◽  
Public Sector ◽  
South African ◽  
Public Procurement ◽  
African State ◽  
Political Influence ◽  
Structured Interviews ◽  
Content Type ◽  
Executive Level

PurposeThe study aims to deepen the understanding of why risk management principles are circumvented, thereby contributing to transgressions in public procurement for South African state-owned enterprises (SOEs). A deeper understanding of why risk management principles are circumvented is especially important in South Africa, given the high social, economic and environmental risks to which national and major SOEs are exposed in the procurement process.Design/methodology/approachThe study uses a qualitative design, based on detailed semi-structured interviews with 19 participants comprising management advisors, forensic investigators and auditors to explore why risk management principles are circumvented by South Africa SOEs.FindingsThe results of the study indicate that the tone that is set at political and executive level plays an important role in determining compliance with risk management principles by lower-level staff. Intense levels of political influence at SOEs are the main reason behind risk management systems being undermined.Originality/valueThe current study is one of the first explorations of why transgressions in public procurement continue to be evident despite risk management reforms being adopted by South Africa public sector. The research responds to the call for more studies on why reforms in South Africa public sector are not reducing transgression in public procurement. The study provides primary evidence on the importance of political and executive leadership in influencing the effectiveness of risk management reforms in the public sector.

scholarly journals Public Sector Efficiency: Evidence for Latin America

2013 ◽  
Author(s):  
Antonio Afonso ◽  
Alma Romero-Barrutieta ◽  
Emma Monsalve
Keyword(s):  
Latin America ◽  
Public Sector ◽  
Public Sector Efficiency
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