Noncompliant Behavior Research Articles

Factors Affecting Compliance with Tourism Taxes: Evidence from Malaysia

Due to the fact that tax noncompliance directly impacts the source of national income, the Malaysian government and academic researchers have critically discussed the topic of tax noncompliance. Indirectly, noncompliance has an impact on a nation’s social and economic development. The Royal Malaysian Customs Department (RMCD) is in charge of overseeing and implementing Malaysia’s indirect tax laws. Existing initiatives include boosting penalties, increasing operations and inspections, hiring more enforcement agents, and pursuing tax obligations in court. These activities are largely tied to economic factors. The purpose of the study is aligning with the research’s goal which to highlight the fact that tax payers and policymakers should view and address this issue from non-economic viewpoints for a variety of reasons. First, non-economic variables’ actions are more closely tied to those that can be taken to control taxpayers’ behaviour before noncompliance occurs. Second, noncompliance prevention and control procedures can be improved because they reduce the amount of time, effort, and money needed to resolve the problem after it arises. A conceptual framework on factors that influence the compliance with tourism tax in Malaysia by using the Theory of Planned Behaviour (TPB). The study intends to characterise the behaviour and activities taken by the noncompliant tax payers in Malaysia in order to comprehend their noncompliance behaviour. This research contributes to the broader understanding of tourism tax dynamics and offers practical recommendations for policymakers aiming to enhance compliance and foster sustainable tourism practices.

Application of Theory of Planned Behavior on Determinants of GST Compliance Behavior of GST Taxpayers: An Empirical Study from India

The Indian government has recently transformed its indirect taxation system with the adoption of Goods and Service Tax (GST) in India. However, this taxation reform has a direct impact on the compliance behavior of the taxpayer as explicated by low GST revenue of the country. Since GST is a new taxation law in India, it become pertinent to explore the compliance behavior of GST taxpayers to proffer valuable suggestions and feedback to the concerned authorities for devising appropriate policies and strategies to comprehend and control the non-compliance behavior of the GST taxpayers. Therefore, the present study analyzed the compliance behavior of GST taxpayers by synthesizing the theory of planned behavior by collecting the data from 503 GST taxpayers using snowball random sampling with the application of exploratory and confirmatory factor analysis. The collected data was analyzed using exploratory and confirmatory factor analysis to confirm the theory of planned behavior to comprehend the compliance behavior of the GST taxpayers. The findings of the study assert that the theory of planned behavior explain the 60.1% variance of the total compliance behavior of the GST taxpayers. Moreover, the findings posit that the attitude, subjective norms and perceived behavioral control have a positive impact on the compliance behavior of the GST taxpayers. The proposed instrumental scale may be applied in future research studies to comprehend the compliance behavior of GST taxpayers at national and international level and therefore, this study may have major implications for the government, academicians and policy makers for improving the compliance behavior of the GST taxpayers.

Tax Payers Moral Behavior in Nepal

This study analysis the Tax Payers’ moral behavior In Nepal. Further, the Study attempts to deal in the underlying reasons for non-compliance. Data was gathered through Questioner with four hundred participants, and analyses using thematic analysis. Results suggest those taxpayers have inadequate technical knowledge and perceive VAT system as complex. Tax Knowledge and tax complexity are viewed as contributing factors towards non-compliance behavior among taxpayers. The data are collected through well structured questionnaire. For the Purpose of analysis and interpretation the researcher has used the following statistical tools of SPSS. On the basis of analysis and interpretation the researcher introduces the major findings that the majority of the consumers pay tax but, they are not much aware of the VAT. Due to the High tendency of VAT the consumers try to avoid the payment of tax in Nepal.

Research on the Application Effect of Metalearning Method Based on Prototype Network in Corrective Measures for Member State Audit

IMO Member State audits aim to identify non-compliant behavior with the requirements of relevant instruments, enabling the implementation of corrective measures to enhance performance. However, the complexity and diversity of IMO instruments’ requirements result in low evaluation effectiveness and efficiency in current assessment methods of implementation of IMO instruments. To address this challenge, this study proposes a meta-learning model based on prototype networks, focusing on the corrective measures outlined in consolidated audit summary reports approved and issued by the IMO Secretariat. The suggested model conducts meta-learning using small samples, offering a swift and straightforward assessment method. It facilitates the fine classification of corrective measures, providing a way for the consistent and effective assessment of various countries’ current implementation practices. Empirical results of two strategies demonstrate improved classification accuracy. In comparison with traditional manual evaluation, the proposed method achieves accuracy value 71.61% and 65.78% in two strategies respectively. Furthermore, the model exhibits varying prediction accuracy across different articles and demonstrates robust generalization capabilities, highlighting its practicality.

Tax Literacy and Tax Non-compliance Intention Among SME Owners in Malaysia: The Moderating Effect of Religiosity

The importance of small and medium enterprises (SMEs) as the backbone in contributing to national income in Malaysia is undoubted. However, the Inland Revenue Board of Malaysia (IRBM) had reported statistical evidences pertaining to tax non-compliance among SMEs’ owners. Despite its importance, their tax non-compliance behaviour has not been given enough attention, particularly on their owners. Therefore, this study empirically investigates the tax literacy of SMEs’ owners on their tax non-compliance intention. This study intends to examine the relationship between the constructs of tax literacy and tax non-compliance intention as well as to test the moderating effect of religiosity. Employing survey design, questionnaires were randomly distributed to 580 SME owners in Malaysia, with 72.8 percent response rate. The data collected were analysed by using PLS-SEM statistical tool. Findings reveal that technical literacy positively influences tax non-compliance intention, whereas religiosity negatively influences tax non-compliance intention. Findings also indicate that the significant negative relationship between general literacy with tax non-compliance intention was stronger for SME owners with higher religiosity. These findings contribute theoretically and practically with imperative implications to academicians, government and tax authorities.

The Effect of Internal and External Factors on SMEs Individual Taxpayer Non-compliance Behavior

This study aims to determine the variables of opportunity for non-compliance, costs of compliance, perceptions, and tax information on non-compliance by SMEs individual taxpayers. In this study, the SMEs individual taxpayer objects in the Surakarta area are used. This study analyzes the non-compliance factors of SMEs individual taxpayers in Surakarta.
 This study uses a quantitative approach. The type of data used is primary data obtained from the results of the questionnaire. The population in this study amounted to 17,965 SMEs. This study uses data from 100 respondents who meet the sample criteria. Data were analyzed using multiple regression analysis.
 The results showed that the variables of opportunity for non-compliance can increase tax non compliance behavior, cost of compliance and tax information reduce tax non-compliance behavior of SMES taxpayers in Surakarta.

THE CHALLENGES OF MANAGING TAX COMPLIANCE IN DEVELOPING COUNTRIES: A CASE OF BOTSWANA

Managing tax compliance issues proved to be a complex administrative task for many developing countries, especially in Africa. These challenges lie in conceptual definition of tax compliance and noncompliance. Randlane (2015) complains that the absence of universal definition for tax compliance and tax noncompliance makes it difficult to differentiate compliant behavior from non-compliant behavior. This paper explores tax compliance management strategies which developing countries can learn from and benchmark against. The study employs a content analysis method and taps from scholarly journals and articles from different time periods, the most recent being 2022. It adopts Randlane (2015) Simplified Model of Tax Compliance to investigate the strategic approaches that simplify management of tax compliance and factors that influence compliant decisions and choices. The framework provides some helpful insights by distinguishing the three thronged strategic approach of enforcement, service and trust, and the factors that must be closely considered when developing tax compliance management strategies that might help mitigate the major challenges confronting developing countries like Botswana. The paper also explores search words such as tax compliance, tax noncompliance, tax evasion, tax avoidance, hut tax, and shadow economies. The paper concludes that no single strategic approach effectively and sustainably manages tax compliance issues. Further, that voluntary compliance remains an illusion Manhire (2015) and Gildenhuys, 1997 cited in Botlhale (2019) because compliance has nothing to do with taxpayer willingness to pay or not to pay taxes as it is an outcome that has already been achieved voluntarily or by force Randlane (2015).

Understanding Tax Non Compliance Behavior of SMEs

This research combines a religious perspective in the tax non-compliance model. This research tries to provide a model that includes a religiosity perspective as a model for tax non-compliance. This research will examine the phenomenon of SME tax non-compliance in Batu City by integrating new variables, from social and economic approaches, namely geopolitical differences, tax service quality, public governance quality and system structure, tax system rate, penalty and religiosity. This research provides a model that includes a religiosity perspective as a model for SME tax non-compliance. This research is quantitative (positivist) research. The object of this research is SMEs in Batu City. The population in this study consists of SMEs in Batu City which are spread across the food and beverage business sector under the guidance of the Batu City Cooperatives and SMEs Service, totaling 175 businesses. The research results show several findings. The relationship between religiosity and tax non-compliance shows that the higher the level of religiosity, the lower the level of tax non-compliance compared to people with low levels of religiosity. The relationship between geopolitics and tax non-compliance provides an interpretation that tax non-compliance exists when there is a geopolitical gap. The worse the geopolitical conditions, the higher the level of taxpayer non-compliance. The relationship between the quality of tax services and tax non-compliance shows that tax non-compliance behavior decreases when the quality of tax services is higher. The relationship between the quality of public governance and tax impropriety decreases when the quality of public governance increases. Tax non-compliance behavior increases when tax rates are increased. Meanwhile, the relationship between penalties and tax non-compliance behavior shows that tax non-compliance behavior decreases when penalties increase.

Violation with concerns of safety: A study on non-compliant behavior and the antecedent and consequent effects in power grid construction

Non-compliant behaviors have been indicated to be leading indicators of accidents in workplaces. Though most studies treat intentional non-compliant behavior or violations as monolithic indicators for adverse safety performance, non-compliant behaviors might take different forms with distinct motives and outcomes. To examine and compare the effects of different forms of non-compliant safety behavior, we proposed a construct of risk-adjusted non-compliant behavior, which refers to employees' deliberate deviation from safety rules while considering safety concerns and adjusting their behavior accordingly, and investigated the differential antecedent effects by contextual factors and consequential effects on safety outcomes. By a sample of 390 workers and their supervisors in a power grid construction firm, the results of our study indicated that safety climate and transformational leadership were positively associated with safety compliance and negatively associated with violation by multi-level analyses. However, active transactional leadership also had a positive association with risk-adjusted non-compliant behavior, and this association was moderated by safety climate such that the relationship was stronger in higher level of safety climate. Furthermore, although risk-adjusted non-compliant behavior did not significantly affect penalties for deviance compared to violation behavior, it increased the workers' risk perception of hazard. The implications of these findings for theory were discussed.

I’m Working Hard, but It’s Hardly Working: The Consequences of Motivating Employee Effort That Fails to Achieve Performance Targets

ABSTRACT Managers often encourage employee effort by incentivizing employees to achieve performance targets. This paper examines the effect of employee effort on counterproductive work behaviors when those employees ultimately fail to meet specified performance targets. We conduct an experiment in which participants receive a bonus for meeting a challenging performance target in a real-effort task. We find that for individuals who fail to meet the performance target, greater effort is correlated with both an increased propensity toward noncompliant behavior and an increase in misreporting. Our results identify potential drawbacks of incentivizing employee effort when that effort may not translate into greater performance outcomes. Data Availability: Data available upon request. JEL Classifications: M40; M41.

Zaštita konkurencije na tržištu digitalnih usluga

The article analyzes the rules contained in the EU Regulation 2022/1925, which seek to provide business users and end users with core platform services and ensure appropriate regulatory safeguards against unfair practices of service providers, who have the status of gatekeepers. When core services are provided by gatekeepers, as persons who exercise significant market influence, the risk of distortion of market competition increases significantly. That is why the Regulation defines a series of measures with the aim of achieving, first of all, ex ante effects on the possibility of unlimited market competition and fairness in the digital sector. With the aim of preventive protection of the digital service marketplace, the Regulation prescribes what the providers of core platform services must not do, or what they are obliged to do and the powers of the Commission in terms of market research. After the conducted research, the Commission can issue an implementing act ordering gatekeeper to stop non-compliant behavior within a reasonable period of time, as well as impose sanctions in the form of fines and periodic penalty payments.

A framework for proactive safety evaluation of intersection using surrogate safety measures and non-compliance behavior

In recent years, identifying road users' behavior and conflicts at intersections have become an essential data source for evaluating traffic safety. According to the Federal Highway Administration (FHWA), in 2020, more than 50% of fatal and injury crashes occurred at or near intersections, necessitating further investigation. This study developed an innovative artificial intelligence (AI)-based video analytic tool to assess intersection safety using surrogate safety measures and non-compliance behavior. To extract the trajectory data, a real-time AI detection model - YOLO-v5 with a tracking framework based on the DeepSORT algorithm was deployed. 54 h of high-resolution video data were collected at six signalized intersections (including three 3-leg and three 4-leg intersections) in Glassboro, New Jersey. Non-compliance behaviors, such as redlight running and pedestrian crossing outside the crosswalk, are captured to better understand the risky behaviors at these locations. The proposed approach achieved an accuracy of 92% to 98% for detecting and tracking road users' trajectories. Additionally, the developed tool also provided directional traffic volumes, pedestrian volumes, vehicles running a red light, pedestrian crossing outside the crosswalk events, and PET and TTC for crossing conflicts between vehicles. Furthermore, an extreme value theory (EVT) was used to estimate the number of crashes at each intersection utilizing the frequency of PETs and TTCs. Finally, the intersections were ranked based on the calculated score considering the severity of crashes. Overall, the developed tool and the crash estimation, as well as the model and ranking method, can provide valuable information for engineers and policymakers to assess the safety of intersections and implement effective countermeasures to mitigate intersection-involved crashes.

Pedestrian delay models for compliant & non-compliant behaviour at signalized midblock crosswalks under mixed traffic conditions

The present study aimed to propose new pedestrian delay models for Signalized Midblock Crosswalks (SMC) for mixed traffic conditions. A detailed study of the literature revealed that most of the existing pedestrian delay models were developed for signalized intersections. Thus, the need for the study was established and data were collected at eight SMC in Hyderabad, one of the most densely populated metropolitan cities in India, using video-graphic technique. Two delay models were developed based on the compliance behaviour and non-compliance behaviour of pedestrians. Both models have two components i.e., waiting delay and crossing delay where the latter has two subset components i.e., frictional delay and pedestrian-vehicle interaction delay. The bidirectional effect (pedestrian-pedestrian interaction while crossing the road) of pedestrians was addressed as frictional delay while the non-compliance behaviour by pedestrians and vehicles was addressed as pedestrian-vehicle interaction delay in the present models. The waiting delay component was defined by modifying the Webster delay model for non-uniform pedestrian arrivals. The proposed delay models yielded an error of 5% and 7% for compliance behaviour model and non-compliance behaviour model respectively. The proposed models can be used for optimizing the signal timings and defining Level of Service (LOS) of facilities.

Evaluation of emailed prompts to promote generalization and maintenance of preschool teachers' effective instruction delivery

AbstractYoung children's noncompliance with adult instructions has the potential to lead to a variety of other internalizing and externalizing difficulties that impact learning, behavior, and overall development. Although a variety of effective intervention strategies exist, early childhood teachers may not be well equipped to consistently implement these strategies to prevent and address young children's noncompliance. Therefore, the purpose of this study was to evaluate the effectiveness and efficiency of a novel teacher implementation support, emailed prompts, to promote early childhood teachers' effective instruction delivery with three children referred for noncompliance and related challenging behaviors. Results indicated that all three teachers increased their accuracy of effective instruction delivery with concomitant improvements in children's response to instructions, including compliance. Furthermore, data suggested that all three teachers spontaneously generalized effective instruction delivery to other non‐referred children in their classrooms. Results, implications, and limitations are discussed.

The Minority Penalty: Disparate Policing Across Noncompliant Minorities and Whites

Numerous studies have examined the relationship between racial minorities and police use of force, with many of these studies indicating a direct and positive relationship. However, few studies have assessed the moderation effect of race—how race may amplify the impact of noncompliant behaviors to affect police officers’ decision to use non-lethal force. This study examines this element of amplified influence using insights from the deference norms and focal concerns perspectives to nest the work. While findings suggest that citizens’ noncompliant reactions such as verbal and physical resistance trigger an increase in the likelihood of police use of force, the results indicate that race and ethnicity further condition the effect. Specifically, the influence of citizen demeanor is augmented for minorities when predicting police use of non-lethal force compared to noncompliant Whites. The implications of these findings for police training and equitable administration of justice are discussed.

Moderating Role of Personality Traits Between Tax Audit, Tax Rate, Tax Penalty and Sales Tax Compliance in Pakistan

The landscape of Finance in the modern day has become dynamic- with the introduction of behavioural finance, and the possibilities are endless. The study aims to demonstrate the impact of tax audits, tax rates, and tax penalties on sales tax compliance in light of personality traits. To this stage, the effect of personality traits and behavioural trends on sales tax compliance has not been explored thoroughly in Pakistan. In this study, 340 questionnaires were distributed through convenience sampling to the owners-managers of manufacturing and service sector representatives of SMEs operational in Faisalabad, Pakistan. After this, the data collected through the questionnaire were categorically analyzed using SPSS to validate the measurement model and structure. The findings demonstrated the direct positive relationship between tax audit, tax rates, tax penalty, and sales tax compliance. Further, the personality trends of neuroticism reflect a significant impact as a moderator towards tax-compliant behaviour. Policymakers may deploy these findings to enhance sales tax collection by making individualized systems catering to specific behaviours and personality traits to ensure maximum tax compliance. Tax administration authorities should deploy strict policies to deal with the non-compliant behaviour of taxpayers. It will help enhance the tax-to-GDP ratio of Pakistan and will generate more funds for public expenditures.

TAX HEAVENS: THEORETICAL GUIDELINES

The main purpose of this paper is to study the concept and aspects of tax havens and the attempt of companies with significant revenues to avoid taxation, their causes, trends and effects in the European Union (EU) resulting from tax avoidance or tax evasion behavior. These phenomena were triggered by several factors. The purpose of this study is to identify the major determinants of tax havens in the current economic context. In recent years, the international and European tax policy debate has focused on tax avoidance strategies. Attempts and cases of tax evasion have become more frequent. The development of tax havens has been favored by some macroeconomic factors, but also by the tax non-compliance behavior of companies and individuals looking for different ways to avoid taxation. We examine the theoretical implications of tax haven operations on the actual tax burdens of companies based in Europe. One of the factors that has a major contribution to the development of the orientation trend of multinational and national companies with significant revenues made on the territory of the EU is the degree of taxation. Although this level of taxation differs from one country to another, it is a significant one and is the main pillar on which tax havens are based. This expansion of the phenomenon of avoiding taxation by transferring income to tax havens generates negative effects in the European economy, which leave their imprint on the economy more and more. Since the phenomenon of tax avoidance by directing companies to tax havens cannot be eradicated, it is very important to find measures to limit it. In this context, at the level of the European Union, concerns have arisen for the development of a conceptual, institutional and legislative framework to mitigate these phenomena as much as possible. This phenomenon occurs both within the European Union and globally. The European Union together with the Member States must work more and collaborate internationally to limit the orientation of companies towards tax avoidance by transferring profits to tax havens. In the general context of the globalization of the world economy, the governments of countries that want to increase their tax revenues hit a significant obstacle called “tax havens”. The main finding of this approach is that the EU together with other OECD member states are making diplomatic and legislative efforts to limit as much as possible the tendency to avoid taxation.

Should i really do that? Using quantile regression to examine the impact of sanctions on information security policy compliance behavior

Deterrence theory is one of the most commonly used theories to study information security policy non-compliance behavior. However, the results of studies in the information security field are ambiguous. To further address this heterogeneity, various influencing factors have been considered in the context of deterrence theory. However, a current challenge with these findings is that recent studies that quantitatively assess the effectiveness of deterrence have relied predominantly on methods that analyze the underlying data, starting from a regression-based approach. By applying quantile regression, we estimate the overall effect of deterrents, and uncover how their effect differs among employees with different inclinations toward ISP compliance behavior – a critical insight for determining security measures for specific employee groups. Based on longitudinal data gathered in the U.S., our findings show significantly different effects in the analyzed quantiles for both aspects of sanctions, namely certainty and severity.

Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour?

The studies in tax compliance, tax evasion and tax morale often largely focus on the economic and behavioural factors responsible for tax (non)compliance, but very little attempt has been made to determine the extent to which the sociodemographic characteristics of taxpayers influence their (non)compliance behaviour in Nigeria. Therefore, the current study examines the influence of sociodemographic characteristics of SME entrepreneurs on tax (non)compliance behaviour. Information on tax non-compliance behaviour and sociodemographic variables was elicited from (N = 382) SME entrepreneurs from six geopolitical zone divisions of Nigeria using a questionnaire and executed by survey research tradition. The results of the study reveal that certain sociodemographic variables including age, education and business sectors of the SME entrepreneurs are significant determinants of tax (non)compliance behaviour, while gender and religiosity exert insignificant influence. The study concludes that beyond economic sanctions, tax incentives and taxpayers’ attitudes, certain sociodemographic factors are effective in encouraging or discouraging tax noncompliance in Nigeria. Most importantly, tax authorities must come to reality by including sociodemographic factors as part of their tax drive strategies. Further discussions of the study’s theoretical and practical implications are discussed.

Challenging Behavior in Down Syndrome: Initial Surveys Evaluating Co-occurrence

Down syndrome (DS) is a developmental disability caused by trisomy of chromosome 21 and as with other developmental disabilities, individuals with DS may present with challenging behavior (e.g., aggression, tantrums, self-injurious behavior; Feeley & Jones, 2006). The purpose of this study was to evaluate the presence of challenging behavior in those with DS by surveying caregivers of individuals with DS via Qualtrics. A link to our survey was sent out to national and local organizations that support the DS population with a request to disseminate the link. Given limited response, the survey was modified (shorted and reorganized) and a link to the revised survey was disseminated via Facebook to groups focused on DS. Although both surveys received limited responses, there are preliminary findings worth exploring further. Aggression, noncompliance, and tantrum behaviors were frequently reported behavior and, escape and attention were the most reported perceived functions of behavior. Challenging behavior is reported in DS by caregivers. Future research should be conducted to examine the prevalence and function of challenging behavior in DS to develop effective preventative approaches to challenging behavior while promoting skill acquisition.