Mat Udin, Noraza and Mo Alhaj, Alhassan Belkasem (2016) Public governance quality, perception of government spending and taxpayer compliance of libyan personal income taxpayers. In: Proceeding 6th International Conference on Global Social Entrepreneurship (Kota Bharu) 2016, Kota Bharu ,Kelantan.

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Abstract

The main focus of this paper is to discuss the possible impact of public governance quality andperception of government spending on taxpayer compliance behaviour in Libya. Even though tax is one of the important revenue sources after oil in Libya, over the last five years, tax collection has been on decreasing trend. It is a great challenge to the Libyan tax authority to convince taxpayers to comply with tax regulations. This paper recommends possible positive impact of public governance quality and perception of government spending on taxpayer compliance behaviour in Libya. The Libyan government may need to place attention and promote actions related to public governance quality and government spending aspect in order to encourage taxpayer compliance.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	ISBN 9789671371848
Uncontrolled Keywords:	Taxation, policy, administration, government, Libya
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mr. Che Hasan Hashim
Date Deposited:	30 Dec 2018 04:15
Last Modified:	30 Dec 2018 04:15
URI:	https://repo.uum.edu.my/id/eprint/25336

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