{"_buckets": {"deposit": "b28a5c52-4a83-4494-a301-a2d3b7e03693"}, "_deposit": {"created_by": 20, "id": "9195", "owner": "20", "owners": [20], "owners_ext": {"displayname": "", "username": ""}, "pid": {"revision_id": 0, "type": "depid", "value": "9195"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/00009195", "sets": ["1582963436320", "1707206749823"]}, "author_link": [], "control_number": "9195", "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "“Determinants of Tax Compliance Behavior in Self-Assessment System (Hlaing Hlaing Htay, 2023)", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "The study analyzes determinants that influence tax compliance behavior, with a\nfocus on tax knowledge, compliance costs, ethics and attitudes, fines and penalties,\nprobability of detection, and the tax audits. The population comprises 878 medium\ntaxpayers, and a sample of 256 taxpayers was analyzed as about 30% of population. The\nstudy utilizes descriptive and analytical statistics to examine the factors influencing tax\ncompliance behavior. The findings revealed the pivotal role of tax knowledge, with\ninformed taxpayers exhibiting tax compliance behavior. Conversely, the perceived\nburden of compliance costs negatively affects taxpayer behavior, emphasizing the need\nfor streamlined processes. Additionally, the study highlights the profound influence of\nethics and attitudes, as those with a strong moral compass and a positive stance toward\npublic contributions demonstrate greater compliance. Fines and penalties play an\nimportant as deterrence measure. The probability of detection plays a critical deterrence\nrole, and the experience of a tax audit leaves a lasting mark on future compliance\nbehavior. The recommendations emphasize the importance of taxpayer education,\nreduced compliance costs, promoting tax morality, enhancing detection capabilities, and\nensuring professional and fair tax audit procedures. Implementing these suggestions can\nfoster an environment where taxpayers willingly and accurately fulfill their obligations,\nbenefiting both the government and society at large."}]}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2023-12-01"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "Hlaing Hlaing Htay, MCom II-6.pdf", "filesize": [{"value": "621 KB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 621000.0, "url": {"url": "https://meral.edu.mm/record/9195/files/Hlaing Hlaing Htay, MCom II-6.pdf"}, "version_id": "ed8bed20-ef94-4f49-aa1d-54bed865b0a7"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Dr. Phu Pwint Nyo Win Aung"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "Hlaing Hlaing Htay"}]}]}, "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": "2023-10-01"}, "item_title": "“Determinants of Tax Compliance Behavior in Self-Assessment System (Hlaing Hlaing Htay, 2023)", "item_type_id": "21", "owner": "20", "path": ["1582963436320", "1707206749823"], "permalink_uri": "https://meral.edu.mm/records/9195", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2023-12-01"}, "publish_date": "2023-12-01", "publish_status": "0", "recid": "9195", "relation": {}, "relation_version_is_last": true, "title": ["“Determinants of Tax Compliance Behavior in Self-Assessment System (Hlaing Hlaing Htay, 2023)"], "weko_shared_id": -1}