International Journal of Academic Research in Business and Social Sciences

search-icon

The Effect of Tax Audit Using the Computer on Tax Non-Compliance in Palestine

Open access
Across the world issues of non-compliance to tax obligations remains a challenge to policy makers. The knowledge of what influences compliance to tax obligations can serve as a guide to control this challenge. Base of this premise, the current study focuses on the objective to include the role of tax audit on the behaviour of non-compliance to tax among the Palestinians taxpayers. This study is conceived on the basis of an exhaustive review of literature. Giving rise to the development of a conceptual model discussed in this study. The outcome of the earlier studies that assessed the relationship between tax audit and tax non-compliance have been highly inconsistent. In view of this, the proposed conceptual framework encompasses an exceptional and all-inclusive model that is expected to improve the existing knowledge as well as guide stakeholders to better comprehend the influence of tax audit on non-compliance to tax. Furthermore, considering the fact that the hypothesized model for this study was founded on the basis of review of existing literature, there is a need to collect data, analyse the data and come up with an empirical evidence to confirm the proposed relationship.
Abdul-Jabbar, H. (2009). Income tax non-compliance of small and medium enterprises in Malaysia: Determinants and tax compliance costs. (Unpublished doctoral dissertation). Curtin University of Technology, Perth, Australia.
AlAdham, M., Abukhadijeh, M. A., & Qasem, M. F. (2016). Tax evasion and tax awareness evidence from Jordan. International Business Research, 9(12), 65–75.
Aliyu, A. A., Alkali, M. Y., & Alkali, I. (2016). Islamic perspective on the impact of ethics and tax for Nigerian economic development. International Journal of Islamic Economics and Finance Studies, 2(3), 137–150.
Alkhatib, A, A., & Abdul-Jabbar, H. (2017). An Economic Framework for Tax Evasion in Palestine. American-Eurasian Journal of Scientific Research, 12(6), 300–304.
Alkhatib, A., Abdul-Jabbar, H., Marimuthu, M. (2018). The effects of deterrence factors on income tax evasion among Palestinian SMEs. International Journal of Academic Research in Accounting, Finance and Management Sciences 8 (4), 144-152.
Alleyne, P., & Harris, T. (2017). Antecedents of taxpayers’ intentions to engage in tax evasion: Evidence from Barbados. Journal of Financial Reporting and Accounting, 15(1), 2–21.
Allingham, M., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–338.
Alm, J. (1991). A perspective on the experimental analysis of taxpayer reporting. The Accounting Review, 66(3), 577–593.
Alm, J., & McKee, M. (2006). Audit certainty, audit productivity and taxpayers compliance. National Tax Journal, 59(4), 801–816.
Alm, J., Sanchez, I., & De Juan, A. (1995). Economic and noneconomic factors in tax compliance. Kyklos, 48(1), 1–18.
Almunia, M., & Lopez-Rodriguez, D. (2018). Under the radar: The effects of monitoring firms on tax compliance. American Economic Journal: Economic Policy, 10(1), 1–38.
Ariel, B. (2012). Deterrence and moral persuasion effects on corporate tax compliance: Findings from a randomized controlled trial. American Society of Criminology, 50(1), 27–69.
Ayers, B. C., Seidman, J. K., & Towery, E. M. (2015). Taxpayer behavior under audit certainty. Paper presented at IRS-TPC Research Conference. University of Georgia, Athens, USA.
Bahl, R. W., & Bird, R. M. (2008). Tax policy in developing countries: Looking back and forward. National Tax Journal, 61(2), 279–301.
Beck, P. J., Davis, J. S., & Jung, W. (1991). Experimental evidence reporting on taxpayer under uncertainty. The Accounting Review, 66(3), 535–558.
Bott, K. M., Cappelen, A. W., Sorensen, E., & Tungodden, B. (2017). You’ve got mail: A randomised field experiment on tax evasion. (Working Paper No. 10/2017). Norwegian School of Economics, Bergen, Norway.
Brautigam, D., Fjeldstad, O.-H., & Moore, M. (2008). Taxation and state-building in developing countries: Capacity and consent. Cambridge, United Kingdom: Cambridge University Press.
Brink, W. D., & Porcano, T. M. (2016). The impact of culture and economic structure on tax morale and tax evasion: A country-level analysis using SEM. Advances in Taxation, 23(12), 87–123.
Chang, O. H., Nichols, D. R., & Schultz, J. J. (1987). Taxpayer attitudes toward tax audit risk. Journal of Economic Psychology, 8(3), 299–309.
Chau, G., & Leung, P. (2009). A critical review of Fischer tax compliance model: A research synthesis. Journal of Accounting and Taxation, 1(2), 34–40.
Christensen, A. L., & Hite, P. A. (1997). A study of the effect of taxpayer risk perceptions on ambiguous compliance decisions. Journal of the American Taxation Association, 19(1), 1–18.
Coalition for Accountability and Integrity. (2018, April 23). USD 500 million losses of tax evasion in Palestine (in Arabic). Life Press. Retrieved from http://www.hayatweb.com/ breaking/143106
Dubin, J. A., & Wilde, L. L. (1988). An empirical analysis of federal income tax auditing and compliance. National Tax Journal, 41(1), 61–74.
Franzoni, L. A. (2000). Tax evasion and tax compliance. The Economics of Public and Tax Law, 4(1), 5
In-Text Citation: (Alshrouf, 2019)
To Cite this Article: Alshrouf, M. (2019). The Effect of Tax Audit Using the Computer on Tax Non-Compliance in Palestine. International Journal of Academic Research in Business and Social Sciences, 9(3), 296–304.