Economics, Econometrics and Finance
3 years ago

Tax whitening program boosts taxpayer compliance during Covid-19 tax challenges.

International Journal of Research in Business and Social Science (2147-4478)
Moderation of tax socialization of factors affecting taxpayer compliance in the time of Covid-19
Nandang Bekti Karnowati, Erna Handayani

Paper Summary

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Tax compliance has dropped during COVID-19, with many vehicle owners behind on taxes. A study looked at how tax programs, awareness, and knowledge affect compliance. They found that tax whitening, awareness, and knowledge all impact compliance. However, tax socialization doesn't affect compliance. This means the government needs to do more to educate the public about taxes to improve compliance.