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Littera Scripta

ISSN (online): 1805-9112

Research ArticleOpen access

Assessing factors affecting tax compliance intention

Galmandakh Urlee1*, Sumjidmaa Tumurchudur1, Oyuntungalag Buyantur1

  1. Mongolian University of Science and Technology, Ulaanbaatar, Mongolia

* Corresponding author.

Abstract

According to the tax office of Mongolia, as of 2021, 65 percent of registered enterprises have submitted tax returns, with an accumulated tax liability reaching 3.2 trillion MNT. However, research aimed at elucidating the reasons for non-compliance with tax laws is relatively limited in our country. The aim of this study is to investigate Corporate Income Tax (CIT) compliance utilizing the theory of causality and planned behavior. In this study, factors such as tax consulting services, the electronic tax system, tax simplicity, and tax knowledge were selected for examination. The survey data of 395 active companies affirmed that tax consulting services, tax knowledge, the electronic tax system, and tax simplicity exert influence on compliance intention. Thus, prioritizing the enforcement of tax laws is crucial for fostering cooperation and trust between tax authorities and taxpayers, ultimately enhancing tax compliance.

Keywords:tax advisory servicesplanned behaviortax simplicitye-tax systemtax awareness

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