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American Journal of  
Society and Law ( AJSL)

Tax Moral on the Compliance of  the Individual Taxpayers in Qardho District, Somalia
Mohamud Shire Abdi1*, Ahmed Nur Hersi2

Volume 2 Issue 2, Year 2023
ISSN: 2835-3277 (Online)

DOI: https://doi.org/10.54536/ajsl.v2i2.1875
https://journals.e-palli.com/home/index.php/ajsl

Article Information

Received: July 03, 2023
Accepted: July 31, 2023
Published: August 04, 2023

ABSTRACT
This study assessed the role of  knowledge on the compliance of  individual taxpayers, as 
well as impact of  tax moral on the compliance of  individual taxpayers and explored strategic 
solutions to cope tax moral on the compliance of  individual taxpayers. The study applied 
a quantitative research method the data was collected sample size of  80 respondents 
including business owners, employees, local government staff, and unemployed through 
questionnaires were self-administrated with used likert scale. The procedure selected in 
this study will be simple random sampling method. The data were analyzed using 
descriptive statistics by SPSS to determine the demographic information relevant to the 
study were asked the respondents their ages as the data indicates, a huge number of  the 
participants 24 (29.6%) fall in the 20 and 30 ages range. This means more than 78% of 
the survey respondents were youth, and it is quite understandable because, according to 
UN reports, more than 75% of  the Somali population is less than 30 years old. The 
majority respondents Out of  the 80 respondents, 47, or 58.0%, were males compared to 32 
females, or 39.5%. This indicates a male domination of  the study; there are cultural issues 
in the country that allow male to outnumber females in the job opportunities. The study 
has pointed up the  role of  knowledge on the compliance of  individual taxpayers  were 
not met a good moral tax administration, that may cause the taxpayers to be lack of 
coherent social contract and then that encouraged on refuse paying taxes, at the moment 
the poor tax moral system it that may lead non-compliance, and also emphasized tax 
administration teams faced more challenges as effected evasion of  taxes, corruption, 
lower of  income level, administration sanctions and lack of  accountability. The study 
suggests that the  local government should prioritize creating written laws of  taxes, also 
must be done enforcement together efforts of  the effectiveness of  tax system in both the 
government and taxpayers, Furthermore government should interest structuring tax 
laws to minimize non-compliance is essential.

Keywords
Tax, Taxpayer, Qardho

1 Institute for Policy Research and Dialogue( IPRD), Somalia
2 Agricultural Consultant and Tenders Centre( ACT), Somalia
* Corresponding author’s e-mail: mahamud.shire10@gmail.com

INTRODUCTION
Around the world tax authorities are facing the challenges 
of  fiscal management pertaining to performance in the 
collection of  tax revenue. The Tax non-compliance 
is an attitudinal tendency of  taxpayers that may lead 
to tax behavior i.e. tax avoidance and/or tax evasion 
(Natrah2012).Pakistan is an emerging economy and 
faces unique tax-related challenges. An International 
Monetary Fund (IMF) working paper (2016) concluded 
the challenges faced by
Pakistan regarding tax compliance; firstly; according 
to the data compiled by the Federal Board of  Revenue 
(FBR) and the Ministry of  Finance, the number of  active 
individual tax Filers is 1,156,984, but 5,700,000 people are 
reportedly earning above the minimum taxable Income 
threshold.
Taxpayer compliance is a taxpayer’s behavior in carrying 
out tax obligations by applicable regulations. The level of  
taxpayer compliance is an essential factor in the realization 
of  the tax revenue target. The realization of  tax revenue 
is one of  the main problems in taxation in Indonesia. 
This problem is about the tax ratio in Indonesia, which 
is still considered low below the standard. It is indicated 
by the tax ratio, which has fluctuated over the last 5 years 
(2014-2017). In 2014 the tax ratio was relatively high, up 
to 13.7%. In 2015 it was at 11.6, and in 2016 it fell again 

to 10.8 until, in 2017, it reached 10.7. Although in 2018 
the tax ratio increased by 0.1% compared to the previous 
year, which was 11.5%, and in 2019 it was 11.9%, 
this figure is still far from the global standard of  15% 
(Financial Media, 2019). Thus, this reflects the low level 
of  taxpayer compliance in fulfilling their tax obligations.
The South Africa tax environment is characterized by 
a variety of  legislations meant to protect the country’s 
fiscus and the taxpayers. SARS (Who pays Tax?, 2015) lists 
categories of  taxpayers who must pay income tax which 
includes taxable income from salaries, commissions, fees 
and other sources. Corporate tax is paid by companies, 
close corporations and trusts on their annual income. 
Income Tax (personal and corporate) is regarded as a 
major part of  the fiscus.
The legal taxation history of  Somalia began in the 
colonial era, with Italy and Britain taxing the northern 
and southern regions of  the country differently. Most of  
the tax laws they Introduced are now outdated and either 
need to be amended or replaced with new ones so that
Modern features can be included. In addition, under the 
military regime of  Siad Barre, the Economy was under 
the command and control of  the state, and there were 
fewer private sectors Companies in certain sectors. The 
situation continued in same way until 1991, when the 
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Civil War broke out, Somalia, like other African countries, 
faces multiple constraints, including a lack of  resources 
with which to provide much-needed public goods and 
services. The government’s ability to raise revenue is 
weak due to its application of  unsuitable, old tax systems, 
and its lack of  modern tax laws, procedures and ICT 
equipment. As discussed by Isak (2018), some of  the 
challenges that Somalia faces are dealing with “Hard-
to-Tax” sectors, poor administrative capacity, insecurity 
and political instability, the incomplete transition to the 
federal system, outdated laws and the poor enforcement 
of  those laws, and customs-related problem.  
The most important thing in tax collection is that there 
must be Taxpayer Compliance in paying tax obligations. 
Compliance with paying tax (tax compliance) is that 
taxpayers have a willingness to meet their tax obligations 
in accordance with applicable regulations without the 
need for inspection, careful investigation, warning, or 
threat and the application of  sanctions both legal and 
administrative (Simon James et al., 2019). Considering 
that taxpayer compliance is an important and main factor 
for increasing tax revenue, it is necessary to continuously 
examine what factors influence tax compliance, especially 
individual taxpayers. Moral obligation is another attempt 
to maximize taxpayer compliance. According to Ajzen 
(2002), ethics, principles of  life, feelings of  guilt are 
moral obligations that each person has in carrying out 
something. Where this can be associated with compliance 
with taxpayers in paying taxes. This is in line with research 
conducted by Aryati (2012) and Ishti (2013) where the 
level of  tax compliance will be higher when taxpayers 
have stronger moral obligations. 
In spite of  compliance level of  individual taxpayers 
in Qardho District are not meet good moral tax 
administrations, that may cause the taxpayers to be lack 
of  coherent social contract and then that encourages on 
refuse paying taxes.at the moment the poor tax moral 
system of  tax administration teams it reported that may 
lead non-compliance. ( Sagal et al.,2020).with this problem 
the tax administration teams faces  more challenges as 
affect evasion taxes, corruption, lower of  income level, 
administration sanctions and lack of  accountability. 
Therefore the problem that this study addressed to 
investigate the strategic solutions to cope tax moral on 
the compliance of  individual taxpayers. 
The study was focused by the following objectives; (1) to 
examine the role of  tax knowledge on the compliance of  
individual taxpayers in Qardho District, (2) to evaluate 
the impact of  tax moral on the compliance of  individual 
taxpayers in Qardho District, (3) to explore the strategic 
solutions to cope tax moral on the compliance of  
individual taxpayers in Qardho District.  

LITERATURE REVIEW  
The Role of  Tax Knowledge on the Compliance of  
Individual Taxpayers 
Knowledge is known or recognized information, 
knowledge is something known to be associated with the 

learning process, and tax knowledge, in general, is the 
ability to understand basic tax concepts applied within a 
country (Alkhatib & Abdul-Jabbar, 2017). Understanding 
tax policies by taxpayers helps in accepting the tax 
system and increasing compliance. Tax knowledge is an 
essential component of  voluntary compliance, especially 
in determining accurate tax Commitment.  The Edward 
and Ambrose (2017) study confirmed that taxpayers 
lack confidence in their ability to calculate  the tax owed 
correctly, which forced them to hire experts in order to 
prepare the tax return and submit it to  the tax authorities. 
The study concluded that the technical And cognitive skill 
in filing tax returns is a factor affecting tax compliance. 
The learning process is Influenced by various internal 
factors such as motivation, and other external factors 
such as the available information means as well as the 
proposed social and cultural conditions. Without any 
tax knowledge, taxpayers intend not to comply with the 
tax regulations with or without intent. As many tax laws 
and their existing changes usually pay taxpayers for non-
compliance with taxes.the more sophisticated the tax 
system, the higher the cost of  compliance.
Kasper et al. (2013) claims that tax sophistication produce 
a negative paradigm toward Current tax law, which 
reduces the desire for tax compliance, and the relationship 
between both Tax knowledge and tax compliance is 
positive. That is, the greater the tax knowledge of  
the Taxpayer, the greater the tax compliance and this 
reflects positively on the state treasury. Tax knowledge 
is, therefore, one of  the most influencing factors in 
determining taxpayer Compliance behavior under the self-
assessment system. This was established and supported 
experimentally by many other studies that include those 
who have documented that possession of  tax knowledge 
will increase compliance rates. One measure to increase 
voluntary compliance is to ensure that taxpayers have a 
certain level of  qualifications, ability, and confidence to 
Exercise their tax liability. According to Oladipupo and 
Obazee (2016) the level of  education is an Important 
factor affecting tax knowledge. They claim that people 
with a higher educational level can easily understand 
the tax requirements. Based on the above, some studies 
have found that the relationship between tax knowledge 
and tax compliance is a positive relationship (Eriksen & 
Fallan, 1996; Kasper et al., 2013; Oladipupo & Obazee, 
2016), and a number of  other studies have found that 
the relationship is negative or no relationship (Chan et al., 
2000; Manual & Xin, 2016).

The Impact of  Tax Moral on the Compliance of  
Individual Taxpayers 
Ethics imply a moral mind-set which directs the human 
actions as well as businesses, and shapes a part of  the 
attitude related to the behaviors of  people (Al Zeer et al., 
2019). Tax morality is defined as the degree of  national 
and cultural awareness prevailing in the state; and so 
the higher this level among individuals, the more these 
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growing love for the public interest, and a relentless 
pursuit towards performing their duties, which are 
determined based on the laws and regulations (Torgler & 
Schneider, 2009). Among those regulations comes in the 
first place accepting them to fulfill their tax obligation, as 
this is one of  the methods to preserve the entity of  the 
state and contribute to its progress and advancement, and 
even help it to provide the best services to all members 
of  society, in light of  that very few researchers discussed 
taxes from the ethical aspects. A different approach of  
tax compliance ethics was found in a study made by 
Harun et al.(2011), which compared the perception of  
accounting and business students at a local university 
in Malaysia. The study found that accounting students 
thought that non-compliance with tax regulations wasn’t 
ethical, while business students believed that non-tax 
compliance could be both ethical and unethical according 
to the circumstances.
This economic crime brings harmful effects on society 
because it gradually reduces people’s confidence in the 
tax system. Tax compliance behavior also depends on 
taxpayer perceptions of  other people’s behavior (Alm 
& Torgler, 2011). This means that the ethical obligation 
to comply with tax compliance depends on the ethical 
behavior, values, and ethical attitudes of  other taxpayers 
according to Nhavira (2016). It is clear that the social-
ethical view assumes that taxpayers make their decisions 
which are related to paying taxes on their ethical beliefs, 
on the other hand, and from a rational point of  view, 
one can say that self-interest Maximization is the primary 
driver of  tax noncompliance. Many current studies 
have found that the relationship between ethics and tax 
compliance is positive. Social norms are closely related 
to the culture of  paying taxes. These standards tend to 
encourage voluntary compliance, which causes citizens 
to collaborate with their government when compliance is 
considered positive and Socially desirable (Frey & Torgler, 
2007). These dimensions are especially important for
developing countries to consider, as they have limited 
funds and infrastructure to levy taxes.
McGee and Tyler (2006) noted that students in Korea, 
Japan, and China found that the level of  ethics had a 
significant positive correlation with the tax compliance 
process, as it stated that higher-educated students were 
less tempted to process non-compliance actions, while at 
the lower educational level they had a greater tendency 
to oppose taxes. One possible justification for this is that 
graduate students generally are older and more mature 
than undergraduate students, add that older citizens 
are more aware of  the consequences if  they don’t 
intentionally comply with taxes. Based on the above, 
most previous studies indicated that the relationship is 
positive between tax ethics and tax compliance (Alm & 
Torgler, 2011; Chan et al., 2000; Frey & Torgler, 2007; 
Riahi-Belkaoui, 2004), other studies have found that the 
relationship between them is either negative or that there 
is no relationship at all (Ariel, 2012; Slehat, 2009).
Public services indeed have predetermined standards to 

assist taxpayers in fulfilling their obligations. However, 
each tax service office must have different levels of  
service so that various perceptions arise from taxpayers 
(Firnanda, 2017). If  the quality of  services provided by 
the tax authorities provides satisfaction and convenience 
to taxpayers, they will be more obedient in fulfilling their 
obligations. In contrast, if  the quality of  services provided 
does not provide satisfaction, taxpayers tend to avoid 
taxes. If  this happens, the taxpayer will be given sanctions 
by applicable regulations to deter negligent taxpayers. 
Sanctions with a high amount will make taxpayers more 
obedient in fulfilling their tax obligations (Santoso, 2008). 
Firnanda (2017) proves that service quality can strengthen 
the relationship between tax sanctions and taxpayer 
compliance. It shows that the tax authorities can build 
good trust with taxpayers so that taxpayers comply with 
tax regulations that have been set by not avoiding taxes.

Strategic Solutions to Cope Tax Moral on the 
Compliance of  Individual Taxpayers 
First and foremost Based on Theory of  Slippery Slope is 
a theory which states that tax compliance will be formed 
because of  two things, namely the power of  authorities 
and trust in authorities. The power of  authority is the 
taxpayer’s perception of  the tax authorities’ ability to 
detect and provide penalties for taxpayers who violate 
tax regulations. Trust in authority is the opinion of  an 
individual or social group that the tax authority has a 
dependable performance and works for the good of  
society. This theory explains that social psychology and 
deterrence variables can affect tax compliance (Cyan, 
Koumpias, & Martinez-Vazquez, 2016).
Additionally based on tax simplicity law Slemrod and 
Bakija (2008) suggest that the ideal tax system should 
be fair, simple, and enforceable and promote economic 
prosperity. Chattopadhyay and Das Gupta’s (2002) study 
suggests that the simplification of  tax legislation might 
have a significant impact in encouraging tax compliance 
behavior amongst taxpayers. Loo (2006) stated that the 
self-assessment system resultantly increases voluntary 
compliance and simplify the tax collection system. 
Taxpayers belong to various backgrounds, with differences 
in their culture, income, educational background and 
tax knowledge. Therefore, Richardson (2006) and Palil 
and Mustapha (2011) stated that simplicity in tax law is 
significantly related to tax compliance. By simplifying the 
tax return, taxpayers will consider filing the tax return by 
themselves rather than deploying it to professionals (Baer 
and Silvani (1997). Chau and Leung (2009) observed 
that the complexity of  the tax system has for long being 
determined as one of  the main factors of  tax evasion. The 
simplicity of  taxes affects your opinion about proposed 
fair tax policies (Murphy 2009). Evidence shows that 
one of  the factors leading to voluntary compliance is the 
simplification of  tax payments (Saad 2014), which implies 
that a complex tax system can be a deterrent to voluntary 
tax compliance. Having tax laws that are consistent and 
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system less complex and can encourage tax compliance 
(Ahangar et al. 2011). 
Furthermore based on Perception about government 
spending, Luther and Singhal (2014) stated that different 
types of  government services which are financed by tax 
revenues affect an individual’s willingness to comply. 
Voluntary tax compliance will increase if  the government 
spends the national revenue wisely (Palil and Mustapha 
2011). Similarly, according to Feld and Frey (2007), 
taxpayers pay their taxes honestly, if  they get valuable 
public services in exchange. These behaviors could be 
explained by acknowledging the Social Exchange Theory 
and Expected Utility Theories. Expected Utility Theory 
(EUT) states that the decision maker compares the 
expected utility values and then choose between risky 
or uncertain prospects and Social Exchange Theory 
(Homans 1958) explains above observations as the 
exchange of  activity, tangible or intangible, between 
two parties. Consequently, the tax payers will show 
compliance when they perceive that the tax amount is 
being exchanged with valuable public goods. Taxpayer’s 
perception of  Government Spending is meaningful in 
determining their fair compliance behavior (Palil 2010; 
Kirchgassner 2011). Taxpayer’s sense of  fairness will be 
encouraged by sufficient utilization of  tax revenue on 
public goods (Dragojlovic 2008).

MATERIALS AND METHODS
Research Design 
The Descriptive research design will be used to explore 
the correlation between the independent and dependent 
variables and collect any relation between these variables. 
This type of  research design selected for this study is 
denominated descriptive design; this descriptive design is 
often used to investigate “what is” by combining quantitative 
and qualitative research methodologies, descriptive studies 
employ observational and survey methods to collect 
descriptive data (Pereira& Gheisari, 2017). 

Target Population 
Population targeted will reached up to 100 individual 
taxpayers in Qardho Somalia because they will be a 
base of  study and provided the relevant answers to the 
research questions. 

Sample Size 
Yamane’s formula was bringing used to this study to 
determine the sample size Yamane’s formula to obtaining 
the sample sure. Decocting by the sample size, Yamane’s 
formula is given by
n= N/(1+N (e))2

n= sample size 
n=population size 
e= margin error  
n0= 100÷1+100*0.052 
= 100÷1+100*0.0025 
= 100÷1+0.00 25 
= 80

Sample Procedure 
This study will be used probability sampling method 
because of finite and registered population, the procedure 
selected in this study will be simple random sampling 
method, because sample random is sampling techniques 
where every them in the population has an equal chance.

Research Instrument 
This study will be used questionnaire instrument 
for collection data employed in qauntitative research, 
questionnaire were self-administrated close ended 
questions. The sample was carefully selected from the 
whole population of 80 individual taxpayers and this 
technique of questionnaire may be defined as technique 
of data collection in which each person is asked to 
respond to the same set of questions in predetermined 
order. The selection of this tool has been guided by the 
mature of data to be collected, the time available as well 
as by the objectives of the shady and the overall aim of 
study is to investigate the relationship between dependent 
and the independent.

Data Analysis
The frequency and percentage distribution will be used 
to determine the profile of respondents in analyzing and 
using statistical package of social science (SPSS Version 
20) to measure the degree of relationship between tax 
moral and compliance of individual taxpayers in Qardho, 
Somalia.

Ethical Considerations
In this study bearing in mind the ethical muses the 
researcher were provide to the respondents with the 
necessary information as regards the main purpose of the 
research, expecting duration and procedures to following, 
and be in position to keep privacy and not disclose 
the confidentiality of r espondents a nd researchers 
responsibility.

RESULTS AND DISCUSSION
This section presents the analysis and discussion of the 
findings got f rom t he a dministered questionnaires. It 
contains the specific objectives of the study. 

Demographic Characteristics of Respondents
As shown in the Table 1 below, five f actors were used 
to collect the demographic information relevant for 
the study. Gender was the first demographic variable in 
which the respondents were asked to classify themselves 
as either males or females. Out of the 80 respondents, 
47, or 58.0%, were males compared to 32 females, or 
39.5%. This indicates a male domination of the study, 
but it is understandable since the survey was targeting the 
literate Somali population, and there are cultural issues in 
the country that allow male to outnumber females in the 
business opportunities.
The second demographic variable asked the respondents 
their age. Out of the 80 respondents,1 (1.2%) were less 



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than 20 years old; 24 (29.6%) were between the ages 20 
and 30 years old , and were ages between  31 years and 
40 old; 19 (23.5%) were between the ages 41 and 50; 23 
(28.4%) were older than 50 years old. As the data indicates, 
a huge number of  the participants fall in the 20 and 30 
ages range. This means more than 78% of  the survey 
respondents were youth, and it is quite understandable 
because, according to UN reports, more than 75% of  the 
Somali population are less than 30 years old. 
We also asked the respondents what best described their 
current position. Out of  the 80, 39 respondents (or 
48.1%) identified were business owner; 30 respondents, 
or (37.0%), were employee. 9 of  respondents, or (11.1%) 
were local government staff, 2 respondents, (2.5%) were 
unemployment More than half  of  the survey participants 
were business owners that is indicates most Somali 
communities are self-employment individuals. 

The study also identified the educational background 
of  the respondents. 21 respondents, or (25.9%), were 
illiterate; 21, or (25.9%), were literate; 11 respondents, or 
(13.6%), were get Diploma; and 25, of  respondents or 
(30.9%), have finished their bachelor; 2 of  respondents 
(2.5%), degrees of  the survey respondents had completed 
their master education. There are several reasons why the 
bachelor degree holders have the highest share in the 
survey. First, it is normal that bachelor graduates prefer to 
acquire experiences before pursuing the second degrees. 
As explained in the following paragraph, a large number 
of  bachelors participated in the survey, and most of  them 
have bachelor degrees.
The study also described the work experience of  the 
respondents. Out of  80, 19 respondents or (23.5%) 
worked above 7 years, 23 respondents, or (28.4%) worked 
5-6 years, other respondents of  21 or (25.9%) worked 2-4 

Table1: Demographic characteristics of  the respondents
Variable Values Frequency Percentage% 
Gender of  the respondent Male 47 58.0

Female 32 39.5
Age of  the respondent Below 20 1 1.2

20-30 24 29.6 
31-40 19 23.5
41-50 23 28.4
50 above 13 16.0 

Educational background Illiterate 21 25.9 
Literate 21 25.9 
Diploma 11 13.6 
Bachelor 25 30.9 
Master 2 2.5 

Current position Business owner 39 48.1 
Employee 30 37.0 
Local government staff  9 11.1
Unemployment 2 2.5 

Working experience  1-2 years 16 19.8 
2-4 years 21 25.9 
5-6 years 23 28.4
7 above years 19 23.5 

Table 2: Role of  knowledge on the compliance of  individual taxpayers
Role of  knowledge on compliance of  
individual taxpayers 

Strongly 
agree 

Agree Natural Disagree Strongly 
Disagree 

You are satisfied with the payment of  the tax 
obligations assigned by the government

26 43 3 3 5
32.2 53.1 3.7 3.7 6.2 

The tax collection process is not transparent 20 43 2 12 3
27.4 53.1 2.5 14.8 3.7  

you receive advance notices and warnings before 
7 days of  the tax payment period

7 24 7 32 10
8.6 29.6 8.6 39.5 12.3 

There is a low working relationship between the 
tax collection teams and taxpayers

13 44 5 13 5
16.0 54.3 6.2 16.0 6.2 



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years, and 16 respondents or (19.8%) worked 1-2 years.  
as the data results, the most number of  the participants 
fall in the 5-6 years old, 23 of  respondents or (28.4%) of  
worked experience as the result indicates this is causes  
the  stopping and declines of  the business opportunities 
and social initiatives.

The Role of  Knowledge on the Compliance of  
Individual Taxpayers
According to the above table.2, presented that the role of  
knowledge on the compliance of  individual taxpayers, was 
scored 44 of  frequency and percentage of  54.3% were 
agreed this result indicates that the overall, of  knowledge 

plays a big role on the compliance of  individual taxpayers 
was agreed.
First question of  objective one, Shows that the respondents 
were Agree that You are satisfied with the payment of  the 
tax obligations assigned by the government of  26(32.2%), 
while respondents were agree That the tax collection 
process is not transparent of  43(53.1%), followed by that 
the respondents were disagree that you receive advance 
notices and warnings before 7 days of  the tax payment 
of  32(39.5%), while the respondents were agree there 
is a low working relationship between the tax collection 
teams and taxpayers of  44(54.3%).

Table 3: Impact of  tax moral on the compliance of  individual taxpayers
Impact of  tax moral on the compliance of  
taxpayers 

Strongly 
agree 

Agree Neutral Disagree Strongly 
disagree 

Poor tax collection practices cause tax evasion 41 25 3 9 2
50.6 30.9 3.7 11.1 2.5 

Refusal to pay taxes affects your colleagues 11 26 6 31 6
13.6 32.1 7.4 38.3 7.4

Non-transparent collection actions increase the 
fear and suspicion of  the taxpayer

22 32 13 12 5
27.2 39.5 16.0 14.8 6.2 

You face threats and fines without prior notice 15 34 7 18 6
18.5 42.0 8.6 22.2 7.4 

Impact of  Tax Moral on the Compliance of  
Individual Taxpayers
According to the above table.3, presented that the impact 
of  tax moral on the compliance of  individual taxpayers, 
was scored 41 of  frequency and percentage of  50.6% 
were strongly  agreed this result indicates that the overall, 
of  impacts tax moral on the compliance of  individual 
taxpayers was strongly agreed.
First question of  objective two, shows that the respondents 
were strongly Agree that Poor tax collection practices cause 
tax evasion of  41(50.6%), while respondents were disagree 
That the refusal to pay taxes affects your colleagues of  
31(38.3%), followed by that the respondents were agree 
that non-transparent collection actions increase the fear 

and suspicion of  the taxpayer of  32(39.5%), while the 
respondents were agree you face threats and fines without 
prior notice of  34(42.0%).
Strategic Solutions to Cope Tax Moral on the 
Compliance of  Individual Taxpayers
The study also explored the strategic solutions to cope 
tax moral on the compliance of  individual taxpayers data 
presented in table 4 shows that the respondents were 
disagreed that there are written taxation rules related to 
the taxpayer procedure written by the local government of  
24(29.6%), while respondents were disagreed that There 
are opportunities to create understanding and friendships 
created by the local government of  27(33.3%), followed 
by that the respondents were disagree that There are 

Table 4: Strategic solution to cope tax moral on the compliance of  individual taxpayers 
Strategies to solutions Strongly 

agree 
Agree Neutral Disagree Strongly 

disagree 
There are written taxation rules related to the taxpayer 
procedure written by the local government

9 8 17 22 24
11.1 9.9 21.0 27.2 29.6 

There are opportunities to create understanding  and 
friendships created by the local government

2 16 21 27 14
2.5 19.8 25.9 33.3 17.3 

There are local government development services to 
pay you back

1 6 12 35 26
1.2 7.4 4.8 43.2 32.1

There is constitutional provision in the constitution of  
the central government related to taxation

2 5 42 18 13
2.5 6.2 51.9 22.2 16.0 

local government development services to pay you back 
of  35(43.2%), while the respondents were neutral that 

there is constitutional provision in the constitution of  the 
central government related to taxation of  42( 51.2%).



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Moreover on strategic solutions to cope tax moral on 
the compliance of  individual taxpayers  24( 29.6%) 
participants were believed that There are not written 
taxation rules related to the taxpayer procedure written by 
the local government,  furthermore the most respondents  
whose participated there is constitutional provision in the 
constitution of  the central government related to taxation 
were answered had no opinion( neutral ) related for the 
constitution.

CONCLUSIONS
This study has pointed up the individual taxpayers in Qardho 
District were not met a good moral tax administration, that 
may cause the taxpayers to lack of  coherent social contract 
and then that encouraged on refuse paying taxes.at the 
moment the poor tax moral system it that may lead to 
non-compliance, with this problem the tax administration 
teams faced more challenges as effected evasion of  taxes, 
corruption, lower of  income level, administration sanctions 
and lack of  accountability. 
During the study, here are some of  the challenges that the 
researcher may face study had no research is conducted 
before the researcher regarding the issues under study 
in Somalia, the researcher faces to research which no 
further foundation or study has been made before in 
this environment, also lack of  enough time to make the 
research study, furthermore Some of  the respondents 
are not willing to do proper answers, so they give socially 
acceptable answers to hide the real problems in their 
Environment. From the findings of  this study several 
recommendations could be forwarded. 
The local government should prioritize creating written 
laws of  taxes. Also government must be improved tax 
system in that increased tax and budget knowledge 
by taxpayers will help the system to better meet the 
principles of  good tax policy. In addition must be done 
enforcement together efforts of  the effectiveness of  tax 
system in both of  the government and taxpayers. There 
should be also a government piloted theory of  Planned 
Behavior describes a central factor in individual behavior 
influenced by individual intentions for certain behaviors 
(behavioral intention); the intention to act is influenced 
by attitude, subjective norm, and perceived control 

behavior. Furthermore, the government should interested 
in structuring tax laws to minimize non-compliance is 
essential. More ever local government should promote 
accessibility and visibility of  information   on the tax laws 
and their development, modification and purpose are 
necessary for taxpayers. 

REFERENCES 
Abdirahman, K., & Stogdon, H. (2020). Tax and the 

State in Somalia Understanding domestic revenue 
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Alkhatib, A. A., Hamad, M. Z., & Hermas, M. D. (2020). 
The Impact of  Tax Ethics and Knowledge on Tax 
Compliance among Palestinian Taxpayers. International 
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Andini, M., & Rahmiati, A. (2020). Journal of  Security And 
Sustainability, 10(34), 426–437.

Hamdan, L., Al-Abbadi, M., Zuhier, R., Almomani, Q., 
Rajab, A., Alhaleem, A., Rumman, A., Mohammad, 
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Capital Development and Human Capital Isolation 
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Hassan, I., Naeem, A., & Gulzar, S. (2021). Voluntary 
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Mohamud, A. A. (2019). Reforming the Tax System 
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Rahmah, R. (2021). Quality Services Moderation on 
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Rahmah, R. (2021). Quality Services Moderation on 
Moral Impact of  Taxpayers and Tax Penalties 
on Compliance Taxpayers. Atestasi : Jurnal Ilmiah 
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atestasi.v4i2.47


