Abstract
This research work addresses the issue of improving the tax-compliance behaviour of the small business owners. Theocratical framework of this paper is based on two theories, Slippery Slope framework and Theory of Planned Behaviour. With the help of these two theories the aim of this research is to explore the determinants of the tax-compliance behaviour and to improve the tax-payers behaviour specially of small business owners. Data was collected from 340 small business owners those were operative in major cities of Pakistan i.e. Karachi, Islamabad (Pindi), Lahore, Multan and Faisalabad. This study is significant as it can help the tax-authorities in exploring the antecedence of the tax-Compliance Intention and hence, Behaviour.
Highlights
Tax-Compliance is one the major issues that needs proper attention of the authorities of the developing countries (Bayram, Aydemir, Yıldırım, & Tansoker, 2017)
Pakistan has been ranked at 172th position by international tax Competitive Index, regulated by Organisation for Economic Cooperation and Development (OECD)
Looking deeper into the matter and as per interviews conducted from the personnel working at prominent position at Federal Board of Revenue (FBR), Circular No 3 of 2016 was issued to improve voluntary tax compliance through Voluntary Tax-Compliance Scheme
Summary
Tax-Compliance is one the major issues that needs proper attention of the authorities of the developing countries (Bayram, Aydemir, Yıldırım, & Tansoker, 2017). There study was conducted in major cities of Pakistan and finding of their research work supports that in order to improve tax-compliance intentions in developing countries the authorities need to develop trust of the tax-payers on the tax system of the country (Ali & Hassan, 2019). Looking deeper into the matter and as per interviews conducted from the personnel working at prominent position at Federal Board of Revenue (FBR), Circular No 3 of 2016 was issued to improve voluntary tax compliance through Voluntary Tax-Compliance Scheme (VTCS) on 10 February 2016. The motive of this circular was to devise out ways to promote voluntary compliance of the tax-payers in Pakistan. FBR is trying to enhance voluntary compliance yet there is evidence that much more is needed to be done to boost voluntary compliance
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