Determinants Of Tax Attitude And Tax Compliance Among Small And Medium Enterprises (SMEs) In Tourism Industry: A Survey Study In Georgia
DOI:
https://doi.org/10.14738/abr.35.1495Abstract
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 face-to-face 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.References
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