Log in
Language:

MERAL Myanmar Education Research and Learning Portal

  • Top
  • Universities
  • Ranking
To
lat lon distance
To

Field does not validate



Index Link

Index Tree

Please input email address.

WEKO

One fine body…

WEKO

One fine body…

Item

{"_buckets": {"deposit": "1c89db41-2602-4f3c-bc4d-eb393bfcac6f"}, "_deposit": {"id": "1470", "owners": [], "pid": {"revision_id": 0, "type": "recid", "value": "1470"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/1470", "sets": ["1582965701379", "user-yueco"]}, "communities": ["yueco"], "control_number": "1470", "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "TAXPAYERS PERCEPTION ON SPECIFIC GOODS TAX IN MYANMAR", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "The objective of the study is to analyze the taxpayers’ perceptions on specific goods tax system which conducted by internal revenue department. This analysis used quantitative research method and survey research design. Both primary and secondary data were used to analyze the study. The responsible personnel of taxpayers’ companies were the target population of this study. The study used primary and secondary data sources. Primary data were collected through questionnaire and secondary data were collected from publications, articles and websites. Descriptive statistics such as tables and percentages have been used for data analysis. During the tax reform period, Myanmar is ranked among low-income countries or low compliance countries with hard task of ensuring efficient and effective tax administration. The learning curve of taxation knowledge in tax officials themselves triggered the interruption in sharing it with taxpayers effectively. Without having the expertise in taxation and businesses nature, it will impact to tax reform progress and cause the tax system in complexity situation. The result exposed that tax authorities need to improve in providing services such as return filing, tax payment and handling queries. It is to suggest going fully on online platform for return filing and tax payments. The significant result on tax fairness in term of tax rates, the tax revenue expenditure, treatments are addressed, and it would be better to make the transparent communication between tax authorities and taxpayers. The taxpayers’ perceptions toward specific goods tax is overall positive as they do align with compliances no matter the consequences, but it needs to bring up to the voluntarily comply with the system rather than the fear of penalty"}]}, "item_1583103108160": {"attribute_name": "Keywords"}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2020-05-05"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "Mai Aye Ei Zin MBF.pdf", "filesize": [{"value": "878 Kb"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 878000.0, "url": {"url": "https://meral.edu.mm/record/1470/files/Mai Aye Ei Zin MBF.pdf"}, "version_id": "08f23711-a0e2-4bf0-a1f4-0a598e4f4a1b"}]}, "item_1583103131163": {"attribute_name": "Journal articles", "attribute_value_mlt": [{"subitem_journal_title": "Yangon University of Economics"}]}, "item_1583103147082": {"attribute_name": "Conference papaers", "attribute_value_mlt": [{}]}, "item_1583103211336": {"attribute_name": "Books/reports/chapters", "attribute_value_mlt": [{}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_supervisor(s)": []}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "MAI AYE EI ZIN"}]}]}, "item_1583108359239": {"attribute_name": "Upload type", "attribute_value_mlt": [{"interim": "Publication"}]}, "item_1583108428133": {"attribute_name": "Publication type", "attribute_value_mlt": [{"interim": "Thesis"}]}, "item_1583159729339": {"attribute_name": "Publication date", "attribute_value": "2018"}, "item_1583159847033": {"attribute_name": "Identifier", "attribute_value": "https://ecor.yueco.edu.mm/handle/123456789/138"}, "item_title": "TAXPAYERS PERCEPTION ON SPECIFIC GOODS TAX IN MYANMAR", "item_type_id": "21", "owner": "1", "path": ["1582965701379"], "permalink_uri": "http://hdl.handle.net/20.500.12678/0000001470", "pubdate": {"attribute_name": "Deposited date", "attribute_value": "2020-03-05"}, "publish_date": "2020-03-05", "publish_status": "0", "recid": "1470", "relation": {}, "relation_version_is_last": true, "title": ["TAXPAYERS PERCEPTION ON SPECIFIC GOODS TAX IN MYANMAR"], "weko_shared_id": -1}
  1. Yangon University of Economics
  2. Master of Banking and Finance (MBF/EMBF)

TAXPAYERS PERCEPTION ON SPECIFIC GOODS TAX IN MYANMAR

http://hdl.handle.net/20.500.12678/0000001470
http://hdl.handle.net/20.500.12678/0000001470
30a6898e-f1ae-4398-9113-856881b90136
1c89db41-2602-4f3c-bc4d-eb393bfcac6f
None
Preview
Name / File License Actions
Mai Mai Aye Ei Zin MBF.pdf (878 Kb)
Publication type
Thesis
Upload type
Publication
Title
Title TAXPAYERS PERCEPTION ON SPECIFIC GOODS TAX IN MYANMAR
Language en
Publication date 2018
Authors
MAI AYE EI ZIN
Description
The objective of the study is to analyze the taxpayers’ perceptions on specific goods tax system which conducted by internal revenue department. This analysis used quantitative research method and survey research design. Both primary and secondary data were used to analyze the study. The responsible personnel of taxpayers’ companies were the target population of this study. The study used primary and secondary data sources. Primary data were collected through questionnaire and secondary data were collected from publications, articles and websites. Descriptive statistics such as tables and percentages have been used for data analysis. During the tax reform period, Myanmar is ranked among low-income countries or low compliance countries with hard task of ensuring efficient and effective tax administration. The learning curve of taxation knowledge in tax officials themselves triggered the interruption in sharing it with taxpayers effectively. Without having the expertise in taxation and businesses nature, it will impact to tax reform progress and cause the tax system in complexity situation. The result exposed that tax authorities need to improve in providing services such as return filing, tax payment and handling queries. It is to suggest going fully on online platform for return filing and tax payments. The significant result on tax fairness in term of tax rates, the tax revenue expenditure, treatments are addressed, and it would be better to make the transparent communication between tax authorities and taxpayers. The taxpayers’ perceptions toward specific goods tax is overall positive as they do align with compliances no matter the consequences, but it needs to bring up to the voluntarily comply with the system rather than the fear of penalty
Identifier https://ecor.yueco.edu.mm/handle/123456789/138
Journal articles
Yangon University of Economics
Conference papaers
Books/reports/chapters
Thesis/dissertations
Back
0
0
views
downloads
See details
Views Downloads

Versions

Ver.1 2020-03-08 15:49:47.046086
Show All versions

Share

Mendeley Twitter Facebook Print Addthis

Export

OAI-PMH
  • OAI-PMH DublinCore
Other Formats
  • JSON

Confirm


Back to MERAL


Back to MERAL