TY  - JOUR
T1  - The Antecedents of Taxpayers Compliance Behavior and the Effectiveness of Thai Local Government Levied Tax
AU - Boonyarat, Nichapat AU - Sofian, Syed AU - Wadeecharoen, Wanida 
JO  - International Business Management
VL  - 9
IS  - 2
SP  - 182
EP  - 190
PY  - 2015
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2015.182.190
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2015.182.190
KW  - Tax
KW  -compliance behavior
KW  -local government
KW  -revenue tax
KW  -Thailand
AB  - Shortages of government revenue cause by ineffective of local 
  government administrative is usually occurring in developing countries as such 
  Thailand. This is because of Thai local government was ignored to seek more 
  tax revenues while they were also leakages in revenue collection with low efficiency. 
  Hence to solve this problem, there are 4 sources antecedent factors were identified 
  in this study. They are tax fairness perception, tax knowledge and understanding, 
  attitude towards taxation and service quality. These factors were assuming efficiency 
  in tax collection which effecting to taxpayer’s 
  satisfaction and their compliance behavior. Structural Equation Modeling (SEM) 
  will be tested the cause relationship among tax fairness perception, tax knowledge 
  and understanding, attitude towards taxation and service quality with taxpayer’s 
  satisfaction and their compliance behavior empirically. Thus, focusing on these 
  particular research factors will motivating local people willingness to pay 
  tax and enhance the effective of government tax collection.
ER  -