Determinants of Tax Attitude and Tax Compliance among Small and Medium Enterprises(SMEs) in Tourism Industry:A Survey Study in Georgia
Archieves*of*Business*Research, vol.3, pp.13-23, 2015 (Peer-Reviewed Journal)
- Publication Type: Article / Article
- Volume: 3
- Publication Date: 2015
- Journal Name: Archieves*of*Business*Research
- Page Numbers: pp.13-23
- Open Archive Collection: AVESIS Open Access Collection
- Akdeniz University Affiliated: Yes
Abstract
The* aim* of* this* study* is* to* seek* out* factors* that* affect* attitudes* and*
considerations*of*taxpayers*on*tax*compliance*in*tourism*industry*in*Georgia.*
The* factors* were* determined* according* to* the* previous* literature,* and*
classified* as* internal* &* external.* The* majority* of* recent* researches* on* tax*
compliance* focused* on* individuals,* not* on* firms.* In* this* paper,* we* use* data*
collected* from* Small* and* Medium* Enterprises* (SMEs)* in* tourism* industry* in*
Georgia.*A* questionnaire*was* designed* by* using* a* five* point* Likert* scale* and*
filled*out*with*faceZtoZface*interview.*Cronbach’s*alpha*coefficient*widely*used*
to* measure* internal* consistency* was* obtained* as* 0,837* in* this* study.* The*
findings* show* that* internal* factors* seem* to* be* much* more* effective*
determinants* on* tax* compliance* than* external* ones.* Their* opinions* about*
current*situation*do*not*differ*from*as*it*should*be.*Ability*to*pay*tax,*accurate*
tax* payment,* raising* tax* morale* and* consciousness* of* citizens,* and*
reassessment* of* deterrence* policies* (such* as* exemption,* audit,* penalty* and*
fine)*have*been*perceived*as*contributing*factors*toward*compliance*behavior*
among* taxpayers.* It* is* also* found* that* there* is* no* statistically* significant*
difference*in*the*perception*and*attitudes*of*respondents*to*taxation*according*
to*age*and*location*of*firms,*but*there*are*a*few*differences*according*to*their*
ownership*and*subsector.****