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Title A Mixed-Methods Study of the Influence of Demographic Factors on Albanian Individual Taxpayers’ Ethical Beliefs Surrounding Tax Compliance
Authors Muharremi, O.
Salé, M.J.
Hoxhaj, M.
ORCID
Keywords ухилення від сплати податків
уклонение от уплаты налогов
fiscal evasion
дотримання податкового законодавства
соблюдение налогового законодательства
tax compliance
стать
пол
gender
освіта
образование
education
соціально-економічні та демографічні детермінанти
социально-экономические и демографические детерминанты
socioeconomic and demographic determinants
Type Article
Date of Issue 2022
URI https://essuir.sumdu.edu.ua/handle/123456789/87488
Publisher Sumy State University
License Creative Commons Attribution 4.0 International License
Citation Muharremi, O., Salé, M.J., Hoxhaj, M. (2022). A Mixed-Methods Study of the Influence of Demographic Factors on Albanian Individual Taxpayers’ Ethical Beliefs Surrounding Tax Compliance. Business Ethics and Leadership, 6(1), 47-66. https://doi.org/10.21272/bel.6(1).47-66.2022
Abstract Many governments worldwide are concerned about tax evasion and avoidance, which has been studied extensively over the years. The primary goal of this research is to convey Albanian citizens’ and taxpayers’ perspectives on tax evasion, avoidance, and compliance. Several studies are being conducted worldwide to assess the public’s perception of demographic factors influencing tax evasion and avoidance. The principal indicators used in this paper, such as the attitude toward tax evasion and tax avoidance, are based on individual taxpayer perceptions rather than real evidence. This issue is particularly acute in many developing and developed economies, including Albania. Tax evasion erodes the government’s ability to raise revenue impartially and cost-effectively. Tax evasion creates inequality among citizens/taxpayers and economic difficulties for the country. Because of the lower revenue generated by tax evasion, the state coffers cannot provide public services such as health, transportation, and justice that are tailored to the needs of taxpayers and the contributor’s rights. However, current research into the factors influencing tax evasion and avoidance in Albania is still limited. We analyzed data from a survey sent to 387 individual taxpayers in Albania to achieve our goals. We discovered relationships between socio-demographic factors and their impact on an individual’s ethical perception of tax avoidance and evasion using empirical analysis. For the statistical analyses in this paper, we used Fisher’s Exact Test on count matrices using R studio and JMP statistical software. Based on our empirical findings, we concluded that gender, marital status, level of education, and residential area all impact tax compliance and ethics. While there is a statistically significant relationship between employment status and influence on tax evasion and avoidance, insufficient evidence demonstrates a trend. No statistically substantial dependence was found for the age determinant. The study’s findings may be helpful to researchers, policymakers’ institutions, and practitioners.
Appears in Collections: Business Ethics and Leadership (BEL)

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Albania Albania
305120175
Bangladesh Bangladesh
1
Belgium Belgium
1454654784
Canada Canada
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China China
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Egypt Egypt
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Eswatini Eswatini
1
Ethiopia Ethiopia
117485
France France
2499486
Ghana Ghana
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Greece Greece
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India India
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Indonesia Indonesia
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Iran Iran
305120174
Ireland Ireland
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Israel Israel
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Japan Japan
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Kenya Kenya
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Lithuania Lithuania
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Malaysia Malaysia
305120172
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Nigeria Nigeria
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Peru Peru
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Singapore Singapore
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