Examining Different Factors of Income Tax Non-Compliance in a Small Sample in Bangladesh

Alm, J., & Torgler, B. (2006). Culture Differences and Tax Morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224-246. https://doi.org/10.1016/j.joep.2005.09.00210.1016/j.joep.2005.09.002Open DOISearch in Google Scholar

Al-Mamun, A., Entebang, H., Mansor, S. A., Yasser, Q. R., Nathan, T. M., & Rahman, M. A. (2014). The Impact of Demographic Factors on Tax Compliance Attitude and Behavior in Malaysia. Journal of Finance, Accounting and Management, 5(1), 109-124. Retrieved from https://pdfs.semanticscholar.org/675e/b518b4d13c0d8352367999a568c4fc797735.pdfSearch in Google Scholar

Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36(2), 818-860. Retrieved from https://www.jstor.org/stable/2565123Search in Google Scholar

Bangladesh Gadget. June, (2015). Retrieved 10 January, 2017 from http://www.nbr.gov.bd/contents/act/24.pdfSearch in Google Scholar

Bentler, P. M. & Kano, Y. (1990). On the Equivalence of Factors and Components. Multivariate Behavioral Research, 25(1), 67-74. https://doi.org/10.1207/s15327906mbr2501_810.1207/s15327906mbr2501_8Open DOISearch in Google Scholar

Bobek, D. D., & Hatfield, R. C. (2003). An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance. Behavioral Research in Accounting, 15(1), 13-38. https://doi.org/10.2308/bria.2003.15.1.1310.2308/bria.2003.15.1.13Open DOISearch in Google Scholar

Burton, H. A., Karlinsky, S. S., & Blanthorne, C. (2005). Perception of a White-Collar Crime: Tax evasion. The ATA Journal of Legal Tax Research, 3(1), 35-48. https://doi.org/10.2308/jltr.2005.3.1.3510.2308/jltr.2005.3.1.35Open DOISearch in Google Scholar

Chan, C. W., Troutman, C. S., & O’Bryan, D. (2000). An Expanded Model of Taxpayer Compliance: Empirical Evidence from the United States and Hong Kong. Journal of International Accounting, Auditing and Taxation, 9(2), 83-103. https://doi.org/10.1016/S1061-9518(00)00027-610.1016/S1061-9518(00)00027-6Open DOISearch in Google Scholar

Clotfelter, C. T. (1983). Tax Evasion and Tax Rates: An Analysis of Individual Returns. The Review of Economics and Statistics, 65(3), 363-373. https://doi.org/10.2307/192418110.2307/1924181Open DOISearch in Google Scholar

Costello, A.B., & Osborne, J.W. (2005). Best Practices in Exploratory Factor Analysis: Four Recommendations for Getting the Most from your Analysis. Practical Assessment, Research & Evaluation, 10(7), 1-9. Retrieved from https://pareonline.net/pdf/v10n7.pdfSearch in Google Scholar

Fabrigar, L. R., Wegener, D. T., MacCallum, R. C., & Strahan, E. J. (1999). Evaluating the Use of Exploratory Factor Analysis in Psychological Research. Psychological Methods, 4(3), 272-299. https://doi.org/10.1037//1082-989x.4.3.27210.1037//1082-989x.4.3.272Open DOISearch in Google Scholar

Fallan, L. (1999). Gender, Exposure to Tax Knowledge, and Attitudes Towards Taxation; an Experimental Approach. Journal of Business Ethics, 18(2), 173-184. Retrieved from http://www.jstor.org/stable/2507404410.1023/A:1005711905297Search in Google Scholar

Floyd, F. J., & Widaman, K. F. (1995). Factor Analysis in the Development and Refinement of Clinical Assessment Instruments. Psychological Assessment, 7(3), 286-299. https://doi.org/10.1037//1040-3590.7.3.28610.1037/1040-3590.7.3.286Open DOISearch in Google Scholar

Gërxhani, K., & Schram, A. (2006). Tax Evasion and Income Source: A Comparative Experimental Study. Journal of Economic Psychology, 27(3), 402-422. https://doi.org/10.1016/j.joep.2005.08.00210.1016/j.joep.2005.08.002Open DOISearch in Google Scholar

Groenland, E. A. G., & van Veldhoven, G. M. (1983). Tax Evasion Behavior: A Psychological Framework. Journal of Economic Psychology, 3(2), 129-144. https://doi.org/10.1016/0167-4870(83)90069-710.1016/0167-4870(83)90069-7Open DOISearch in Google Scholar

Hair, J., Anderson, R.E., Tatham, R.L. & Black, WC. (1995). Multivariate Data Analysis. 4th ed. New Jersey: Prentice-Hall Inc.Search in Google Scholar

Hasan, R. (2014). The Tendency toward Tax Evasion in Bangladesh. World Journal of Social Sciences, 3(3), 149-161. Retrieved from http://www.wjsspapers.com/static/documents/October/2014/12.%20Rashedul.pdfSearch in Google Scholar

Hasan, R., Mohammad, N., & Alam, M. F. (2017). Tax Compliance in Bangladesh - A Structural Equation Modelling Approach. American Journal of Trade and Policy, 4(1), 15-22. http://dx.doi.org/10.18034/ajtp.v4i1.98010.18034/ajtp.v4i1.980Open DOISearch in Google Scholar

Hassan, M. K. (2011). The shadow economy of Bangladesh : Size Estimation and Policy Implications. Transparency International Bangladesh Research Report, 1-21. Retrieved from https://www.ti-bangladesh.org/research/Shadow%20Economy%20Report%20for%20Web%2011%20Jan%2011.pdfSearch in Google Scholar

Jackson, B. R., & Milliron, V. C. (1986). Tax Compliance Research: Findings, Problems, and Prospects. Journal of Accounting Literature, 5(1), 125-165.Search in Google Scholar

James, S., & Alley, C. (2002). Tax Compliance, Self-Assessment and Tax Administration. Journal of Finance and Management in Public Service, 2(2), 27-42. Retrieved from https://ore.exeter.ac.uk/repository/bitstream/handle/10036/47458/james2.pdf?sequence=1Search in Google Scholar

Kaiser, H.F. (1960). The Application of Electronic Computers to Factor Analysis. Educational and Psychological Measurement, 20, 141-151. https://doi.org/10.1177/00131644600200011610.1177/001316446002000116Open DOISearch in Google Scholar

Kaiser, H.F. (1970). A Second-Generation Little Jiffy. Psychometrika, 35(4), 401-415. https://doi.org/10.1007/BF0229181710.1007/BF02291817Open DOISearch in Google Scholar

Kaiser, H.F. (1974). Little Jiffy, Mark IV. Educational and Psychological Measurement. 34, 111-117. https://doi.org/10.1177/00131644740340011510.1177/001316447403400115Open DOISearch in Google Scholar

Kasipillai, J. (2005). A Comprehensive Guide to Malaysian Taxation under Self-Assessment System, 2nd ed., Selangor: McGraw HillSearch in Google Scholar

Kasipillai, J., & Jabbar, H.A. (2006). Gender and Ethnicity Differences in Tax Compliance. Asian Academy of Management Journal, 11(2), 73-88. Retrieved from http://eprints.usm.my/35944/1/AAMJ_11-2-5.pdfSearch in Google Scholar

Khlif, H., & Achek, I. (2015). The Determinants of Tax Evasion: a Literature Review. International Journal of Law and Management, 57(5), 486-497. Retrieved from https://www.springer.com/cda/content/document/cda_downloaddocument/9783319324180-c2.pdf?SGWID=0-0-45-1569685-p17993125410.1108/IJLMA-03-2014-0027Search in Google Scholar

Kirchler, E., & Maciejovsky, B. (2001). Tax Compliance within the Context of Gain and Loss Situations, Expected and Current Asset Position, and Profession. Journal of Economic Psychology, 22(2), 173-194. https://doi.org/10.1016/S0167-4870(01)00028-910.1016/S0167-4870(01)00028-9Open DOISearch in Google Scholar

Kong, F. & Wang, C. (2014). The Determinants of Tax Evasion : A Literature Review. Gdanskie Studia Azji Wschodniej 5, 70-78. Retrieved from http://www.ejournals.eu/pliki/art/3141/Search in Google Scholar

Lancaster, S., Rodriguez, B., Lancaster, S. L., Melka, S. E., & Rodriguez, B. F. (2017). A Factor Analytic Comparison of Five Models of PTSD Symptoms, Journal of Anxiety Disorders, 23(2), 269-274. http://doi.org/10.1016/j.janxdis.2008.08.00110.1016/j.janxdis.2008.08.001Open DOISearch in Google Scholar

Marshall, R., Smith, M., & Armstrong, R. W. (1997). Self-Assessment and the Tax Audit Lottery: the Australian Experience. Managerial Auditing Journal, 12(1), 9-15. https://doi.org/10.1108/0268690971015595710.1108/02686909710155957Open DOISearch in Google Scholar

McBarnet, D. (2001). When Compliance is not the Solution but the Problem: From Changes in Law to Changes in Attitude. Centre for Tax System Integrity (CSTI), The Australian National University. Retrieved from https://openresearch-repository.anu.edu.au/bitstream/1885/41635/2/WP18.pdfSearch in Google Scholar

McGee, R. W., & Tyler, M. (2006). Tax Evasion and Ethics: a Demographic Study of 33 Countries. Researchgate Publication, 1-20. https://doi.org/10.2139/ssrn.94050510.2139/ssrn.940505Open DOISearch in Google Scholar

Muibi, S. O., & Sinbo, O. O. (2013). Macroeconomic Determinants of Tax Revenue in Nigeria (1970-2011), 28(1), 27-35. https://doi.org/10.5829/idosi.wasj.2013.28.01.118910.5829/idosi.wasj.2013.28.01.1189Open DOISearch in Google Scholar

Murphy, K. R., & Davidshoter, C. O. (1988). Psychological Testing: Principles and Applications. Englewood Cliffs, NJ: Prentice-Hall.Search in Google Scholar

Murphy, R. (2011). The Cost of Tax Abuse: A Briefing Paper on the Cost of Tax Evasion Worldwide. The Tax Justice Network, 1-20. Retrieved from https://www.taxjustice.net/wp-content/uploads/2014/04/Cost-of-Tax-Abuse-TJN-2011.pdfSearch in Google Scholar

NBR (2018). Revenue Collection up to November, 2017, National Board of Revenue.Search in Google Scholar

Obid, S. N. S. (2004). The influence of penalties on taxpayers’ compliance: A comparison of the Theoretical Models. Iium Journal of Economic and Management, 12(1), 1-31. Retrieved from http://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/98/81Search in Google Scholar

Palil, R. (2010). Tax Knowledge and Tax Compliance Determinants in Self-Assessment System in Malaysia. A Thesis Submitted to The University of Birmingham for the Degree of Doctor of Philosophy, Department of Accounting and Finance Birmingham Business School.Search in Google Scholar

Pissarides, C. A., & Weber, G. (1989). An Expenditure-Based Estimate of Britain’s Black Economy. Journal of Public Economics, 39(1), 17-32. https://doi.org/10.1016/0047-2727(89)90052-210.1016/0047-2727(89)90052-2Open DOISearch in Google Scholar

Riahi-Belkaoui, A. (2004). Relationship between Tax Compliance Internationally and Selected Determinants of Tax Morale. Journal of International Accounting, Auditing and Taxation, 13(2), 135-143. https://doi.org/10.1016/j.intaccaudtax.2004.09.00110.1016/j.intaccaudtax.2004.09.001Open DOISearch in Google Scholar

Richardson, G. (2006). Determinants of Tax Evasion: A Cross-Country Investigation. Journal of International Accounting, Auditing and Taxation, 15(2), 150-169. https://doi.org/10.1016/j.intaccaudtax.2006.08.00510.1016/j.intaccaudtax.2006.08.005Open DOISearch in Google Scholar

Roberts, M. L (1994). An Experimental Approach to Changing Taxpayers’ Attitudes towards Fairness and Compliance via Television. The Journal of the American Taxation Association, 16(1), 67-86.10.1111/j.1467-9930.1994.tb00115.xSearch in Google Scholar

Roshidi, M. A., Mustafa, H., & Asri, M. (2007). The Effects of Knowledge on Tax Compliance Behaviors among Malaysian Taxpayers. Business and Information, 4.Search in Google Scholar

Saima, U., & Uddin, M. K. (2017). The Relationship between Budget Deficit and Public Debt in Bangladesh: A Vector Error Correction Model (VECM) Approach. Imperial Journal of Interdisciplinary Research, 3(7), 623-628. Retrieved from https://www.onlinejournal.in/IJIRV3I7/103.pdfSearch in Google Scholar

Sapiei, N. S., & Kasipillai, J. (2013). Impacts of the Self-Assessment System for Corporate Taxpayers. American Journal of Economics, 3(2), 75-81. https://doi.org/10.5923/j.economics.20130302.0310.5923/j.economics.20130302.03Open DOISearch in Google Scholar

Sarkar, S., Nodee, M., Musleh, M., & Reza, S. M. S. (2015). VAT reform in Bangladesh : perspectives on Tax Morale. International Journal of Business and Management Study, 2(2), 289-293. Retrieved from https://www.researchgate.net/profile/Mahpara_Nodee/publication/285406363_VAT_Reform_in_Bangladesh_Perspectives_on_Tax_Morale/links/565ded7f08ae1ef9298391aa.pdfSearch in Google Scholar

Sarker, T. K. (2003). Improving Tax Compliance in Developing Countries via Self-Assessment Systems-What Could Bangladesh Learn from Japan. Asia-Pacific Tax Bulletin, 9(6), 3-34. Retrieved from http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.581.8719&rep=rep1&type=pdfSearch in Google Scholar

Ser, P. C. (2013). Determinants of Tax Non-Compliance in Malaysia (Doctoral dissertation, UTAR).Search in Google Scholar

Stevens, J. (2002). Applied Multivariate Statistics for the Social Sciences. Mahwah, NJ: Erlbaum.10.4324/9781410604491Search in Google Scholar

Torgler, B. (2003). Tax Morale, Rule-Governed Behaviour and Trust. Constitutional Political Economy, 14(2), 119-140. https://doi.org/10.1023/A:102364362228310.1023/A:1023643622283Open DOISearch in Google Scholar

Torgler, B. (2004). Tax Morale in Asian Countries. Journal of Asian Economics, 15(2), 237-266. https://doi.org/10.1016/j.asieco.2004.02.00110.1016/j.asieco.2004.02.001Open DOISearch in Google Scholar

Wahlund, R. (1992). Tax Changes and Economic Behavior: The Case of Tax Evasion. Journal of Economic Psychology, 13(4), 657-677. https://doi.org/10.1016/0167-4870(92)90017-210.1016/0167-4870(92)90017-2Open DOISearch in Google Scholar

Wenzel, M. (2004). An Analysis of Norm Processes in Tax Compliance. Journal of Economic Psychology, 25(2), 213-228. https://doi.org/10.1016/S0167-4870(02)00168-X10.1016/S0167-4870(02)00168-XOpen DOISearch in Google Scholar

Witte, A. D., & Woodbury, D. F. (1985). The Effect of Tax Laws and Tax Administration on Tax Compliance: The Case of the US Individual Income Tax. National Tax Journal, 38(1), 1-13.10.1086/NTJ41791992Search in Google Scholar

Young, J. C. (1994). Factors Associated with Noncompliance: Evidence from the Michigan Tax Amnesty Program. The Journal of the American Taxation Association, 16(2), 82-105.Search in Google Scholar