334 AJBMR • Doi Publications
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  • DEVELOPMENT OF A CONCEPTUAL FRAMEWORK FOR STUDYING THE FACTORS THAT ARE ASSOCIATED TO THE TAX COMPLIANCE

    ►K.G Asela Gamini Bandara and Dr. W.M.R.B. Weerasooriya

      10.52283/NSWRCA.AJBMR.20200511A01
     
    ABSTRACT

    This review paper aims at suggesting a  new model instead of relying on the conceptual frameworks which were based on the previous empirical examinations however when developing this new model, the researcher considered the tax information, taxpayers' attitudes and tax compliance costs as independent variables as suggested by the other scholars. The willingness of the taxpayers to pay taxes considers as a moderating variable because it influences the relationships between each of the independent variables with the dependent variable. On the other hand, new researchers have more opportunities to practice this proposed model as a foundation when they decide to carry out new research in the same field in the future. Therefore, the proposed model will set a new direction for future research that will help future researchers to understand the significance of the various concepts. It will apply to any particular taxpayers' group in Sri Lanka as well as globally and also future researchers can be able to justify to what extent this new model will be applicable when they decide to carry out similar research in the future.
    Keywords: Tax compliance, taxpayers’ Attitudes, Tax information, Tax compliance cost        
     

    Pages:01-08 :: Download-View
 
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