Tax compliance behavior: Factors affecting the compliance of individual and corporate taxpayers

Abstract

This research studies the factors affecting individual taxpayers' and company owners' tax compliance behavior. A sample of 243 is selected From Iraq. The researcher distributed questionnaires to individuals electronically, and 239 questionnaires were recovered. The valid ones for analysis were 232 questionnaires (95.4%). The questionnaire consists of two dimensions. The first dimension is (influencing factors) and includes four factors (ethical, social, psychological, and tax awareness). The second dimension (tax compliance) includes 25 statements, and the value of Cronbach’s alpha coefficient is 83%. The descriptive approach is adopted, and it is found that there is a relationship with statistical significance between each of the factors. The four studied factors and tax compliance have a strong positive correlation.