{"_buckets": {"deposit": "da2d1b8e-6e47-43bc-ba6b-a60e8b65ee94"}, "_deposit": {"created_by": 20, "id": "10462", "owner": "20", "owners": [20], "owners_ext": {"displayname": "", "username": ""}, "pid": {"revision_id": 0, "type": "depid", "value": "10462"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/00010462", "sets": ["1582963436320"]}, "author_link": [], "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "Awareness, Attitude and Knowledge on Commercial Tax in Myanmar ( Htet Htet Lwin, 2024)", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "Taxation provides necessary revenue for government operations, such as \npublic infrastructure such as roads and schools, or welfare programs such as Social \nSecurity and Medicare. The tax system of Myanmar was introduced since the British \ncolonial period. In Myanmar, the Internal Revenue Department collects six types of \ntaxes. Among these six taxes, this study examines the awareness, attitude and \nknowledge on commercial tax which is an indirect tax and it also imposes on various \npublic consumptions. This study employs the descriptive method. The population of \nthis study is the students of Master of Public Administration Batch 21st and 22nd\n.\nAccording to the survey results, respondents have awareness, good attitude and \nenough knowledge on implementing of commercial tax in Myanmar. Improving \npublic awareness, attitude and knowledge about taxation is needed to build trust in \ngovernment. Moreover, government should hold stakeholder meetings to share \nknowledge about commercial tax because most of the business is still trying to avoid \ncollecting commercial tax in ground. The more knowledge about taxation public gets, \nthe less tax evasion the business does"}]}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2024-12-18"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "Htet Htet Lwin, MPA-23, 21st Batch.pdf", "filesize": [{"value": "444 KB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 444000.0, "url": {"url": "https://meral.edu.mm/record/10462/files/Htet Htet Lwin, MPA-23, 21st Batch.pdf"}, "version_id": "969e3938-83f8-4cce-b344-d40b34662455"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Dr. Khin Thu Thu Thein"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "Htet Htet Lwin"}]}]}, "item_1583108359239": {"attribute_name": "Upload type", "attribute_value_mlt": [{"interim": "Other"}]}, "item_1583108428133": {"attribute_name": "Publication type", "attribute_value_mlt": [{"interim": "Thesis"}]}, "item_1583159729339": {"attribute_name": "Publication date", "attribute_value": "2024-08-01"}, "item_title": "Awareness, Attitude and Knowledge on Commercial Tax in Myanmar ( Htet Htet Lwin, 2024)", "item_type_id": "21", "owner": "20", "path": ["1582963436320", "1582965722087"], "permalink_uri": "https://meral.edu.mm/records/10462", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2024-12-18"}, "publish_date": "2024-12-18", "publish_status": "0", "recid": "10462", "relation": {}, "relation_version_is_last": true, "title": ["Awareness, Attitude and Knowledge on Commercial Tax in Myanmar ( Htet Htet Lwin, 2024)"], "weko_shared_id": -1}