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  1. Yangon University of Economics
  2. Master of Public Administrations (MPA/EMPA)

"Taxpayers' Perception on Service of the Tax Office Under the Self-Assessment System in Myanmar" (Case Study : Medium Taxpayers' Office (2)(Ye Thiri Aung, 2024)

https://meral.edu.mm/records/9857
https://meral.edu.mm/records/9857
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0bf62991-3e10-4dbb-9862-efa26aa3270b
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Ye Ye Thiri Aung, MPA-76, 21st Batch.pdf (537 KB)
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Title
Title "Taxpayers' Perception on Service of the Tax Office Under the Self-Assessment System in Myanmar" (Case Study : Medium Taxpayers' Office (2)(Ye Thiri Aung, 2024)
Language en
Publication date 2024-07-01
Authors
Ye Thiri Aung
Description
The primary source of finance for national progress is taxation. Taxpayer
compliance is necessary for the tax system to function well. Knowledgeable taxpayers
are more likely to abide with tax regulations. Tax offices need to provide quality tax
services in order for taxpayers to have full tax knowledge. The purpose of this study is
to analyze taxpayers’ perception on service of the tax office under the self-assessment
system in Myanmar. This study used mix method approaches. The primary data is
gathered from taxpayers of Medium Taxpayers’ Office (2). Using closed-ended and
multiple-choice questionnaires, 300 respondents from medium taxpayer companies
(foreign companies) participated in the study. The respondents are chosen randomly.
The study found that tax administration benefit from taxpayer education campaigns.
According to the results, the attitude of taxpayers towards paying taxes is positive,
and it is known that taxpayers are satisfied with the service provided by the tax office.
Taxpayers suggest that tax offices should upgrade services so that they can pay taxes
at any time, and that tax offices should listen and solve to their grievances and
problems about the payment of tax.
Thesis/dissertations
Yangon University of Economics
U Than Htun Lay
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