2026-10-08T22:07:05Z https://meral.edu.mm/oai

oai:meral.edu.mm:recid/00009195 2024-05-27T03:50:12Z 1582963436320 1582963436320:1707206749823

“Determinants of Tax Compliance Behavior in Self-Assessment System (Hlaing Hlaing Htay, 2023) Hlaing Hlaing Htay The study analyzes determinants that influence tax compliance behavior, with a focus on tax knowledge, compliance costs, ethics and attitudes, fines and penalties, probability of detection, and the tax audits. The population comprises 878 medium taxpayers, and a sample of 256 taxpayers was analyzed as about 30% of population. The study utilizes descriptive and analytical statistics to examine the factors influencing tax compliance behavior. The findings revealed the pivotal role of tax knowledge, with informed taxpayers exhibiting tax compliance behavior. Conversely, the perceived burden of compliance costs negatively affects taxpayer behavior, emphasizing the need for streamlined processes. Additionally, the study highlights the profound influence of ethics and attitudes, as those with a strong moral compass and a positive stance toward public contributions demonstrate greater compliance. Fines and penalties play an important as deterrence measure. The probability of detection plays a critical deterrence role, and the experience of a tax audit leaves a lasting mark on future compliance behavior. The recommendations emphasize the importance of taxpayer education, reduced compliance costs, promoting tax morality, enhancing detection capabilities, and ensuring professional and fair tax audit procedures. Implementing these suggestions can foster an environment where taxpayers willingly and accurately fulfill their obligations, benefiting both the government and society at large. 2023-10-01 https://meral.edu.mm/records/9195