Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation

作     者：Lutfi, Abdalwali Alshirah, Malek Hamed Al-Ababneh, Hassan Ali Alrawad, Mahmaod Almaiah, Mohammed Amin Dalbouh, Firas Abu Magablih, Ali Mustafa Mohammed, Fatihelelah Mohammed Alardi, Mohamed Wedad 

作者机构：Department of Accounting College of Business King Faisal University Al-Ahsa 31982 Saudi Arabia Applied Science Research Center Applied Science Private University Amman 11931 Jordan Accounting Department Faculty of Administrative and Financial Sciences Irbid National University Irbid 2600 Jordan Department of Accounting Faculty of Economics and Administrative Sciences Al al-Bayt University Al-Mafraq 130040 Jordan Faculty of Administrative and Financial Sciences E-Marketing and Social Communication Irbid National University Jordan College of Business Administration and Economics Al-Hussein Bin Talal University Ma'an 71111 Jordan College of Computer Sciences and Information Technology Department of Computer Networks King Faisal University Al-Ahsa 31982 Saudi Arabia Faculty of Information Technology Applied Science Private University Amman 11931 Jordan Department of Computer Science King Abdullah the II IT School the University of Jordan Amman 11942 Jordan Accounting Department Faculty of Administrative and Financial Sciences Irbid National University 21110 Jordan Accounting Department King Khalid University Abha Saudi Arabia Accounting Department Faculty of Commerce and Business Administration Helwan University Egypt 

出 版 物：《Journal of Open Innovation: Technology, Market, and Complexity》 (J. Open Innov.: Technol. Mark. Complex.)

年 卷 期：2023年第9卷第3期

学科分类：0303[法学-社会学] 0202[经济学-应用经济学] 02[经济学] 0302[法学-政治学] 1202[管理学-工商管理] 0201[经济学-理论经济学] 0701[理学-数学] 0833[工学-城乡规划学] 

基　　金：Vice Presidency for Graduate Studies and Scientific Research Deanship of Scientific Research, King Faisal University, DSR King Faisal University, KFU, (GRANT3831) 

主　　题：Government spending Moderating role of tax knowledge Tax service quality VAT compliance 

摘      要：Despite tax being a fundamental method to redistribute wealth and achieve a sustainable economic and social system, tax agencies and institutions in most countries are struggling with low tax collections. This issue is often attributed to the level of compliance among taxpayers. To gain more insight into this problem, a study was conducted to examine how socio-economic determinants such as probability of detection, tax complexity, tax penalty, tax sanctions, tax ethics, tax justice, government spending, and tax services quality impact VAT compliance decisions. The study drew a random sample of 770 retail industry participants from Jordan, an Arabic country, for a self-administered survey. Smart-PLS structural equation modeling was used to analyze and estimate the compliance model. The results indicated that all proposed direct relationships were supported, and the interactions between tax knowledge and the socio-economic determinants on VAT compliance were found to be significant. The findings of this research can be useful for policymakers and institutions responsible for taxpayers communities to understand the role of tax knowledge in VAT compliance in the retail industry. The study emphasizes the significance of instilling tax knowledge, social and moral values among VAT payers, establishing an equitable system, and launching awareness programs in Jordanian society. Additionally, it contributes to existing literature by confirming a practical compliance model rooted in the socio-economic theory of regulatory compliance. This model incorporates the moderating effect of tax knowledge within socio-economic aspects of VAT compliance. By understanding the importance of tax knowledge, policymakers and institutions can develop effective strategies to boost VAT funds and improve compliance in the retail industry. This can ultimately lead to increased government revenues without placing an undue economic burden on lower-income taxpayers. © 2023 The Authors