Let it be done: Antecedents of tax compliance and its implications on the self-esteem of Filipino self-assessed taxpayers
Clicks: 4
ID: 287675
2024
Article Quality & Performance Metrics
Overall Quality
Not rated
Combines reader engagement with the AI quality analysis. This
article has not been analysed, so there is no overall score —
reader engagement is measured and shown alongside.
Reader Engagement
Emerging Content
0.9
/100
4 views
0 readers
AI Quality Assessment
Not analyzed
Readership in this journal
EmergingRanked #1,287 of 3,757 articles by views in Malay Journal
Most read
Least read
Bar heights use a square-root scale. Only the 120 most-read articles are drawn; the journal has 3,757 in total.
Mint this article as an NFT
Not yet mintedCreate a permanent, verifiable on-chain record of this article on the Scimatic Network. The NFT is held in your Journament account, and you can withdraw it to your own wallet at any time.
5
SUSD
one-off · no wallet required
Abstract
This study explores the relationship between financial strain, negative tax affect, and diskarte modeling with tax compliance among self-assessed taxpayers in the Philippines, guided by the General Strain Theory (GST), and the association of tax compliance on state self-esteem. Online surveys were conducted among Filipino self-assessed taxpayers, and the collected data was analyzed using correlation tests. The findings show that financial strain, negative affect, and diskarte modeling have a slight negative correlation with taxpayers' compliance alongside positive correlations with avoidance and evasion. Furthermore, a positive link was found between tax compliance and state self-esteem. This research contributes to tax literature by empirically examining relationships in a developing country context and exploring the impact of cultural factors on tax behavior, shedding light on patterns distinct to the Philippines. The study extends the General Strain Theory and Social Learning Theory’s applicability to individual financial behaviors.
| Reference Key |
persistent_1760662320_68f1933036471
Use this key to autocite in the manuscript while using
SciMatic Manuscript Manager or Thesis Manager
|
|---|---|
| Authors | Dy Buco, Darla C. |
| Journal | Malay Journal |
| Year | 2024 |
| DOI |
DOI not found
|
| URL | |
| Keywords | Keywords not found |
Citations
No citations found. To add a citation, contact the admin at info@scimatic.org
Comments
No comments yet. Be the first to comment on this article.