Title

An empirical study on the determinants of tax morale using structural equation model (SEM): A Philippine particularity

Date of Publication

2018

Document Type

Master's Thesis

Degree Name

Master of Science in Accountancy

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Thesis Adviser

Rodiel C. Ferrer

Defense Panel Chair

Alger C. Tang

Defense Panel Member

Mark Vincent B. Bendo
Ankiat Byron Co
Brian C. Gozun

Abstract/Summary

Tax morale can be determined through economic, political and demographic indicators. As such, this paper investigates the effect of tax enforcement and trust in government moderated by demographic characteristics on the tax morale of firms in the Philippines. Using the data taken from the database of Business Environment and Enterprise Performance Survey (BEEPS), 865 firms were analyzed through partial least squares on structural equation of modelling (PLS-SEM). The results show that trust in government has a positive relationship with tax morale unlike tax enforcement. Also, organizational form and location demonstrate a negative relationship to the firms tax morale. Thus, the study concludes that the tax morale of firms in the Philippines can be heavily determined by trust in government while sole proprietorship businesses as compared to corporations, and firms in Metro Manila in contrast to firms outside have low tax morales.

Abstract Format

html

Language

English

Format

Electronic

Accession Number

CDTG007674

Shelf Location

Archives, The Learning Commons, 12F Henry Sy Sr. Hall

Physical Description

ix, 84 pages ; 30 cm. ; 1 computer optical disc ; 4 3/4 in.

Keywords

Tax administration and procedure--Philippines; Structural equation modeling

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