Research Article Published 15 November 2020

The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers

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How to Cite

Al-Ttaffi, L. H. A., Bin-Nashwan, S. A., & Amrah, M. R. (2020). The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers. Journal of Business Management and Accounting, 10(2), 15-30. https://doi.org/10.32890/jbma2020.10.2.2
Lutfi Hassen Ali Al-Ttaffi
Faculty of Administrative Sciences, Seiyun University, Yemen
Saeed Awadh Bin-Nashwan
Faculty of Administrative Sciences, Seiyun University, Yemen
Muneer Rajab Amrah
Seiyun University, Yemen
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DOI 10.32890/jbma2020.10.2.2 Cite this article
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Article

Abstract

This paper aims to enhance the understanding of tax compliance behaviour of individual Yemeni taxpayers. It investigated the influence of tax knowledge on the behaviour of taxpayers. A survey was used to collect the required data. The major finding of this study is that tax knowledge of citizens has a significant influence on their likely compliance behaviour. Specifically, compliance behaviour increases when tax knowledge is higher. This study is probably among the first to investigate and to provide evidence on the influence of citizens tax knowledge on tax compliance behaviour in Yemen. The outputs of this study could serve as a useful input, not only for tax policy and strategy in Yemen, but also in other developing countries. Thus, governments are recommended to work on increasing tax knowledge of its citizens which will result in improving the level of tax compliance.

Keywords
Tax knowledge tax compliance Yemen

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Harvested 24-09-2026

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23
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Attention beyond citation

Citation percentile 89th
Field-weighted citation impact 3.36
Works this article cites 33

From OpenAlex. A field-weighted impact of 1.00 is the world average for work of the same field, type and year. No Altmetric key is configured, so news, policy and social attention are not shown.

Identifiers
DOI · 10.32890/jbma2020.10.2.2
OpenAlex · W3157371732

References

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