Tax liability "Concept and approaches to analysis"
The tax liability is one of the most important topics that have received the attention of specialists in public finance, it reflects the attitude of taxpayers towards the tax law. The extent of this commitment indicates the effectiveness of the tax system. Given the frequency and frequency of tax non-compliance, it has become a phenomenon that is not local but global. The causes of non-compliance between countries vary between those built according to economic calculations or according to social and psychological behavior.
There have been many views of those interested in the analysis of this phenomenon and to identify the causes. There are those who employ the economic approach based on the analysis of return / cost. There are those who employ the social approach that focuses on the role of the human element in the tax process and their subjective attitudes in their relationship with the tax administration. There are those who employ the psychological approach, which is based on perspectives and perceptions that find their connection and interpretation with theories of psychological basis, beliefs and attitudes. The research concluded that the commitment, although its results are financial, it embodies the economic, social, political and educational dimensions are intertwined with many factors. In order to alleviate this phenomenon, tax administrations should not focus on the manual function of sanctions and sanctions, but rather on the specific function of focusing on the psychological aspects.
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