Market Competition, Fairness and Tax Compliance: the Formal Sector's Perspective

• Autorzy: Theresia Woro Damayanti , Ade Lisa Matasik , Supramono Supramono
• Języki publikacji: EN

Abstrakty

EN

This study aims to investigate the effects of the formal sector's perception of market competition and tax fairness on tax compliance. The data has been borrowed from the World Bank's Survey for the years of 2006-2018 on 49,788 managers of the formal private firms in 140 countries and is analyzed by using the ordered logistic regression. Our results show that the formal sector's perception of market competition and tax fairness affect tax compliance. This study also finds that the interaction between the formal sector's perception of market competition and tax fairness significantly affects compliance. Firms will exhibit greater tax compliance if they consider the competition with the informal sector less intense and tax systems fair. Overall, the results imply that governments need to create conducive market competition and to create and implement fair tax systems. (original abstract)

Słowa kluczowe

PL

Konkurencja rynkowa; Neutralność podatkowa; Regresja logistyczna

EN

Market competition; Tax neutrality; Logistic regression

• Czasopismo: Journal of International Studies
• Rocznik: 2021
• Tom: 14
• Numer: nr 1
• Strony: 24-40

Twórcy

autor

Theresia Woro Damayanti

• Universitas Kristen Satya Wacana, Indonesia

autor

Ade Lisa Matasik

• Universitas Kristen Satya Wacana

autor

Supramono Supramono

• Universitas Kristen Satya Wacana

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Identyfikatory

DOI

10.14254/2071-8330.2021/14-1/2