Tax collection vs perception and behavior of Tax payers

Abstract

The objective of the study was to examine the relationship between tax collection, tax perception, and behavior of tax payers in Pakistan. This study has considered planned behavior towards tax, fairness perception, willingness to pay taxes, tax knowledge and complexityas independent variables. Whereas, tax morale is considered as mediating variable and tax compliance is considered as dependent variable of this study. Structured questionnaire based on 5 Likert scale has been the research instruments used by researcher in this study for collection of data from respondents (tax payers of Pakistan). The researcher selectsa sample size of250 respondents to represent the entire population. The questionnaires were distributed amongst regular tax payers of Pakistanto gather the data. Collected data was then analyzed through statistical instruments such as correlation and regression by using SPSS Software. Based on the findings, it has been concluded that planned behavior towards tax, fairness perception, willingness to pay taxes, tax knowledge and complexity (independent variables)has significant positive influence on tax morale (mediating variable). In addition, the findings have also expressed the significant positive influence of tax morale (mediating variable) on tax compliance (dependent variable) of Pakistan.