SATISFACTION OF INDIVIDUAL TAXPAYERS’ IN BANGLADESH Article Swipe
YOU?
·
· 2021
· Open Access
·
· DOI: https://doi.org/10.46281/afbr.v5i1.1373
As a developing country revenue is necessary to accelerate the economic growth of Bangladesh. Besides, implementation of the tax law, individual taxpayers’ satisfaction will accelerate the collection of tax. The main objective of the study is to find out the impact of some determinants or factors which influence the overall satisfaction of the individual taxpayers’ of Bangladesh. In this study, quantitative data was gathered by taking personal interviews among 450 respondents and the response rate was 93.33%. Empirical tests using factor analysis and tests of hypothesis were performed in the study. The study incorporated three factors: tax rate, taxpaying system, and the behavior of tax employees. These three factors are considered to play a significant role in individual taxpayer satisfaction in Bangladesh. All the variables showed a significant and positive relationship between the independent variables and the dependent variable, taxpayers’ satisfaction. The study suggests some recommendations in order to increase the effectiveness of the tax collection rate by satisfying individual taxpayers’.
Related Topics
- Type
- article
- Language
- en
- Landing Page
- https://doi.org/10.46281/afbr.v5i1.1373
- https://www.cribfb.com/journal/index.php/afbr/article/download/1373/1048
- OA Status
- diamond
- Cited By
- 2
- References
- 10
- Related Works
- 10
- OpenAlex ID
- https://openalex.org/W4200269196
Raw OpenAlex JSON
- OpenAlex ID
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https://openalex.org/W4200269196Canonical identifier for this work in OpenAlex
- DOI
-
https://doi.org/10.46281/afbr.v5i1.1373Digital Object Identifier
- Title
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SATISFACTION OF INDIVIDUAL TAXPAYERS’ IN BANGLADESHWork title
- Type
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articleOpenAlex work type
- Language
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enPrimary language
- Publication year
-
2021Year of publication
- Publication date
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2021-10-05Full publication date if available
- Authors
-
Shameem Ahmed, Md. Mahadi Masud FaisalList of authors in order
- Landing page
-
https://doi.org/10.46281/afbr.v5i1.1373Publisher landing page
- PDF URL
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https://www.cribfb.com/journal/index.php/afbr/article/download/1373/1048Direct link to full text PDF
- Open access
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YesWhether a free full text is available
- OA status
-
diamondOpen access status per OpenAlex
- OA URL
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https://www.cribfb.com/journal/index.php/afbr/article/download/1373/1048Direct OA link when available
- Concepts
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Taxpayer, Revenue, Order (exchange), Variables, Public economics, Data collection, Tax revenue, Business, Variable (mathematics), Developing country, Economics, Actuarial science, Accounting, Economic growth, Statistics, Finance, Macroeconomics, Mathematics, Mathematical analysisTop concepts (fields/topics) attached by OpenAlex
- Cited by
-
2Total citation count in OpenAlex
- Citations by year (recent)
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2024: 1, 2022: 1Per-year citation counts (last 5 years)
- References (count)
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10Number of works referenced by this work
- Related works (count)
-
10Other works algorithmically related by OpenAlex
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| abstract_inverted_index.considered | 110 |
| abstract_inverted_index.developing | 2 |
| abstract_inverted_index.employees. | 105 |
| abstract_inverted_index.hypothesis | 85 |
| abstract_inverted_index.individual | 20, 53, 117, 159 |
| abstract_inverted_index.interviews | 67 |
| abstract_inverted_index.satisfying | 158 |
| abstract_inverted_index.Bangladesh. | 13, 56, 121 |
| abstract_inverted_index.independent | 133 |
| abstract_inverted_index.respondents | 70 |
| abstract_inverted_index.significant | 114, 127 |
| abstract_inverted_index.determinants | 43 |
| abstract_inverted_index.incorporated | 93 |
| abstract_inverted_index.quantitative | 60 |
| abstract_inverted_index.relationship | 130 |
| abstract_inverted_index.satisfaction | 22, 50, 119 |
| abstract_inverted_index.taxpayers’ | 21, 54, 139 |
| abstract_inverted_index.effectiveness | 151 |
| abstract_inverted_index.satisfaction. | 140 |
| abstract_inverted_index.taxpayers’. | 160 |
| abstract_inverted_index.implementation | 15 |
| abstract_inverted_index.recommendations | 145 |
| cited_by_percentile_year.max | 94 |
| cited_by_percentile_year.min | 89 |
| countries_distinct_count | 1 |
| institutions_distinct_count | 2 |
| sustainable_development_goals[0].id | https://metadata.un.org/sdg/17 |
| sustainable_development_goals[0].score | 0.5600000023841858 |
| sustainable_development_goals[0].display_name | Partnerships for the goals |
| citation_normalized_percentile.value | 0.77683426 |
| citation_normalized_percentile.is_in_top_1_percent | False |
| citation_normalized_percentile.is_in_top_10_percent | False |