{"_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}