Digital Repository

Determinants of Tax Compliance among Small and Medium-Sized Enterprise Owners in Kandy District

Show simple item record

dc.contributor.author Gunarathna, W.M.N.R.
dc.contributor.author Sudasinghe, S.L.
dc.date.accessioned 2023-04-24T05:34:09Z
dc.date.available 2023-04-24T05:34:09Z
dc.date.issued 2022
dc.identifier.citation Gunarathna, W.M.N.R.; Sudasinghe, S.L. (2023), Determinants of Tax Compliance among Small and Medium-Sized Enterprise Owners in Kandy District, 11th Students’ Research Symposium, Department of Finance, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka. 65. en_US
dc.identifier.uri http://repository.kln.ac.lk/handle/123456789/26105
dc.description.abstract Purpose: The main objective of the study was to identify the factors that influence tax compliance among small and medium-sized enterprise owners in Kandy District Design/Methodology/Approach: The current study has gathered the primary data from 100 SME owners in the Kandy district by using a questionnaire. The study used descriptive statistics, Pearson correlation, and regression analysis for each of the specific objectives, and data were analyzed by IBM SPSS. Findings: The findings of the research indicated that automation of tax filing, fairness of the tax system, tax awareness, and education had a strong positive correlation to tax compliance. Hence according to regression analysis, those three variables had a great positive impact on tax compliance. Further, the analysis indicates that the operational years, educational level, and income level had a significant effect on tax compliance however, gender did not significantly affect the tax compliance level of SMEs. Originality: While tax evasion leads to budget deficits for the government, tax compliance generates significant cash for the government to fund its projects. In this case, the SMEs, businesses, and individuals will adapt to the constantly evolving tax systems and will get a better understanding of the variables and their interactions with one another in the context of tax compliance. en_US
dc.publisher Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka en_US
dc.subject Tax Compliance, Small and Medium Sized Enterprise, Income Level, Tax System, Tax Awareness en_US
dc.title Determinants of Tax Compliance among Small and Medium-Sized Enterprise Owners in Kandy District en_US


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search Digital Repository


Browse

My Account