Determinants of the Quality of Tax Audits for Content Creation Tax and Tax Compliance: Evidence From Egypt

Abstract

This study aims to examine the effect of determinants of the quality of tax audits for content creation tax on formal tax compliance and actual tax compliance. We used the questionnaire tool to collect data for a sample of 179 tax auditors, also we used partial least squares (PLS) to test the hypotheses. The result showed each of the regulations and laws, the quality of communication between the tax authority and taxpayers and the determinants associated with organizations have a positive effect on formal tax compliance. Meanwhile, the regulations and laws have a positive effect on actual tax. Also, there is no effect for both the quality of communication between the tax authority and taxpayers and the determinants associated with organizations on actual tax compliance. This study focused on the income tax on the profits of content creators and did not address the value-added tax on content creation. This study was also limited to the opinions of tax auditors and did not address the opinions of content creators.