IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/117151.html
   My bibliography  Save this paper

The new fiscal sociology: a study of universal self-Assessment taxpayers in Bangladesh

Author

Listed:
  • Kazi Abdul, Mannan
  • Khandaker Mursheda, Farhana

Abstract

Economists and sociologists recognize taxation as an important element of the life of individuals. As the tax system and policies of each country reflect the characteristics of the country's social, political, cultural and economic structure, tax systems differ according to the characteristics of the structure of the society. The study is aimed to investigate the ethical, moral, religious, gender, educational and cultural background considerations on individual voluntary tax compliance whose main income is from business, salaries and other sources. This is a cross-sectional quantitative study. The survey was conducted on 385 respondents’ individual taxpayers within the capital city of Dhaka in 2020. Necessary statistical tests including multiple regression analysis were used in this study. Findings show that ethicality and educational background have a direct significant effect on the individual tax compliance among the taxpayers whose main income is from business, salaries and other sources. However, gender, religious, morality and cultural background do not have significant effect in this relationship. It is believed this study will significantly contribute to the body of knowledge in the areas of voluntary tax compliance.

Suggested Citation

  • Kazi Abdul, Mannan & Khandaker Mursheda, Farhana, 2023. "The new fiscal sociology: a study of universal self-Assessment taxpayers in Bangladesh," MPRA Paper 117151, University Library of Munich, Germany, revised 2023.
    • Handle: RePEc:pra:mprapa:117151
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/117151/1/The%20New%20Fiscal%20Sociology-A%20Study%20of%20Universal%20Self-Assessment%20Taxpayers%20in%20Bangladesh.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler, 2004. "Effects of culture on tax compliance: A cross check of experimental and survey evidence," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0403, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. repec:eme:ijlma0:ijlma-12-2015-0063 is not listed on IDEAS
    3. La Porta, Rafael & Lopez-de-Silanes, Florencio & Shleifer, Andrei & Vishny, Robert, 1999. "The Quality of Government," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 15(1), pages 222-279, April.
    4. Jakob Svensson, 2005. "Eight Questions about Corruption," Journal of Economic Perspectives, American Economic Association, vol. 19(3), pages 19-42, Summer.
    5. Amrizah Kamaluddin & Nero Madi, 2005. "Tax Literacy and Tax Awareness of Salaried Individuals in Sabah and Sarawak," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 3(1), pages 71-89, January.
    6. James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
    7. Treisman, Daniel, 2000. "The causes of corruption: a cross-national study," Journal of Public Economics, Elsevier, vol. 76(3), pages 399-457, June.
    8. Jordi Brandts & Tatsuyoshi Saijo & Arthur Schram, 2004. "How Universal is Behavior? A Four Country Comparison of Spite and Cooperation in Voluntary Contribution Mechanisms," Public Choice, Springer, vol. 119(3_4), pages 381-424, June.
    9. Luigi Bosco & Luigi Mittone, 1997. "Tax Evasion and Moral Constraints: some Experimental Evidence," Kyklos, Wiley Blackwell, vol. 50(3), pages 297-324, August.
    10. Casal, Sandro & Kogler, Christoph & Mittone, Luigi & Kirchler, Erich, 2016. "Tax compliance depends on voice of taxpayers," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 141-150.
    11. Rex Marshall & Malcolm Smith & Robert Armstrong, 2010. "Ethical issues facing tax professionals," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(3), pages 197-220, September.
    12. Daniel Ho & Brossa Wong, 2008. "Issues on compliance and ethics in taxation: what do we know?," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 15(4), pages 369-382, October.
    13. repec:eme:ijlma0:ijlma-08-2013-0036 is not listed on IDEAS
    14. Ursula Backhaus & Gordon L. Brady, 2017. "Francesco Forte’s Contributions to Essentials of Fiscal Sociology," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 23(1), pages 51-57, February.
    15. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742.
    16. Nor Khasimah Aliman & Zailin Zainal Ariffin & Shareena Mohamed Hashim, 2018. "Religiosity Commitment and Decision-Making Styles Among Generation Y Muslim Consumers in Malaysia," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(1), pages 554-576, January.
    17. Hofmann, Eva & Voracek, Martin & Bock, Christine & Kirchler, Erich, 2017. "Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 63-71.
    18. Wenzel, Michael, 2005. "Motivation or rationalisation? Causal relations between ethics, norms and tax compliance," Journal of Economic Psychology, Elsevier, vol. 26(4), pages 491-508, August.
    19. Paolo Mauro, 1995. "Corruption and Growth," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 110(3), pages 681-712.
    20. Sugden, Robert, 1984. "Reciprocity: The Supply of Public Goods through Voluntary Contributions," Economic Journal, Royal Economic Society, vol. 94(376), pages 772-787, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Torgler, Benno & Schneider, Friedrich, 2009. "The impact of tax morale and institutional quality on the shadow economy," Journal of Economic Psychology, Elsevier, vol. 30(2), pages 228-245, April.
    2. repec:hal:spmain:info:hdl:2441/o45fqtltm960r11iq437ski90 is not listed on IDEAS
    3. Dreher, Axel & Kotsogiannis, Christos & McCorriston, Steve, 2007. "Corruption around the world: Evidence from a structural model," Journal of Comparative Economics, Elsevier, vol. 35(3), pages 443-466, September.
    4. James Alm & Antoine Malézieux, 2021. "40 years of tax evasion games: a meta-analysis," Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
    5. Warning, Susanne & Dürrenberger, Nicole, 2015. "Corruption and education: Does public financing of higher education matter?," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112836, Verein für Socialpolitik / German Economic Association.
    6. Aidt, Toke & Dutta, Jayasri & Sena, Vania, 2008. "Governance regimes, corruption and growth: Theory and evidence," Journal of Comparative Economics, Elsevier, vol. 36(2), pages 195-220, June.
    7. Fang, Hanming & Gu, Quanlin & Zhou, Li-An, 2019. "The gradients of power: Evidence from the Chinese housing market," Journal of Public Economics, Elsevier, vol. 176(C), pages 32-52.
    8. António Afonso & Eduardo Sá Fortes Leitão Rodrigues, 2022. "Corruption and economic growth: does the size of the government matter?," Economic Change and Restructuring, Springer, vol. 55(2), pages 543-576, May.
    9. repec:pdn:wpaper:79 is not listed on IDEAS
    10. Filipe R. Campante & Davin Chor & Quoc‐Anh Do, 2009. "Instability And The Incentives For Corruption," Economics and Politics, Wiley Blackwell, vol. 21(1), pages 42-92, March.
    11. Maxime Delabarre, 2021. "Corruption and Development," SciencePo Working papers Main hal-03114382, HAL.
    12. Krisztina Kis-Katos & Günther G. Schulze, 2013. "Corruption in Southeast Asia: a survey of recent research," Asian-Pacific Economic Literature, The Crawford School, The Australian National University, vol. 27(1), pages 79-109, May.
    13. Trung V. Vu, 2021. "Climate, diseases, and the origins of corruption," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 29(4), pages 621-649, October.
    14. Thuy Dieu Nguyen, 2020. "Does firm growth increase corruption? Evidence from an instrumental variable approach," Small Business Economics, Springer, vol. 55(1), pages 237-256, June.
    15. repec:pdn:wpaper:70 is not listed on IDEAS
    16. Pieroni, L. & d'Agostino, G., 2013. "Corruption and the effects of economic freedom," European Journal of Political Economy, Elsevier, vol. 29(C), pages 54-72.
    17. James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
    18. Mohammad Abdul Munim Joarder & Monir Uddin Ahmed, 2023. "Does natural resource abundance breed corruption? The role of political institutions," SN Business & Economics, Springer, vol. 3(9), pages 1-43, September.
    19. Lackó, Mária, 2006. "Az adóráták és a korrupció hatásai a munkapiacra. Keresztmetszeti összehasonlító elemzés az OECD-országokon [The effects of tax rates and corruption on the labour market. A cross-sectional comparat," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(11), pages 961-985.
    20. El Ghoul, Sadok & Guedhami, Omrane & Wei, Zuobao & Zhu, Yicheng, 2023. "Does public corruption affect analyst forecast quality?," Journal of Banking & Finance, Elsevier, vol. 154(C).
    21. Baland, Jean-Marie & Moene, Karl Ove & Robinson, James A., 2010. "Governance and Development," Handbook of Development Economics, in: Dani Rodrik & Mark Rosenzweig (ed.), Handbook of Development Economics, edition 1, volume 5, chapter 0, pages 4597-4656, Elsevier.
    22. Eugen Dimant & Guglielmo Tosato, 2018. "Causes And Effects Of Corruption: What Has Past Decade'S Empirical Research Taught Us? A Survey," Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 335-356, April.
    23. Maxime Delabarre, 2021. "Corruption and Development," Working Papers hal-03114382, HAL.

    More about this item

    Keywords

    Taxation; Self-assessment; Compliance; Ethics; Moral; Religion; Education; Culture;
    All these keywords.

    JEL classification:

    • E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
    • E69 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Other

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:117151. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.