The effect of tax awareness as a mediating variable between the quality of tax services and the promotion of tax compliance

Authors

  • Abdulsalam Mohammed Mahdi Aina'a Author

Keywords:

quality, tax services, tax awareness, tax compliance, tax evasion

Abstract

The study aimed to know the effect of tax awareness as a mediating variable between the quality of tax services and the enhancement of tax compliance in the tax authority in Ma'rib governorate. The population and sample of the study: are all employees of the Tax Authority in Marib Governorate, and their number was (38) employees. The questionnaire was distributed to them. and the number of questionnaires retrieved and valid for analysis was (31) with a rate of (81%). The study concluded that the quality of tax services, tax awareness, and tax compliance with the tax authority in Marib scored a high degree. Besides, there is a medium positive relationship between the quality of tax services and tax compliance. and there is no positive effect of (quality of tax services and tax awareness) on tax compliance together but independently separately. Tax awareness does not mediate the relationship between the quality of tax services and tax compliance. The study recommended paying attention to the tax awareness of all taxpayers, enhancing the dimensions of the quality of tax services, providing enough employees, especially the female element, and appearing in a decent appearance

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Published

2024-09-24

Issue

Section

المقالات

How to Cite

The effect of tax awareness as a mediating variable between the quality of tax services and the promotion of tax compliance (A. M. M. . Aina’a , Trans.). (2024). Scientific Journal of Seiyun University (SJSU), 4(2). https://sjsu.seiyunu.edu.ye/index.php/smaj/article/view/70