




































Australian Finance & Banking Review 

 Vol. 5, No. 1; 2021 

                                                                               ISSN 2576-1196   E-ISSN 2576-120X 

           Published by CRIBFB, USA 

 

50 

SATISFACTION OF INDIVIDUAL TAXPAYERS’ IN 

BANGLADESH 

 
Dr. Shameem Ahmed 

Associate Professor in Marketing 

Visiting & Part-Time at University Level 

Dhaka, Bangladesh 

E-mail: shameem.ahmed.phd.jnu@gmail.com 

 

Md. Mahadi Masud Faisal 

Deputy Commissioner of Tax 

National Board of Revenue  

Dhaka, Bangladesh 

 

 

ABSTRACT 

As a developing country revenue is necessary to accelerate the economic growth of Bangladesh. 

Besides, implementation of the tax law, individual taxpayers’ satisfaction will accelerate the 

collection of tax.  The main objective of the study is to find out the impact of some determinants 

or factors which influence the overall satisfaction of the individual taxpayers’ of Bangladesh. In 

this study, quantitative data was gathered by taking personal interviews among 450 respondents 

and the response rate was 93.33%. Empirical tests using factor analysis and tests of hypothesis 

were performed in the study. The study incorporated three factors: tax rate, taxpaying system, 

and the behavior of tax employees. These three factors are considered to play a significant role 

in individual taxpayer satisfaction in Bangladesh. All the variables showed a significant and 

positive relationship between the independent variables and the dependent variable, taxpayers’ 

satisfaction. The study suggests some recommendations in order to increase the effectiveness of 

the tax collection rate by satisfying individual taxpayers’.  

 

Keywords: Tax, Individual Taxpayers’, Satisfaction, Bangladesh. 

 

JEL Classification Codes: H24.  

 

INTRODUCTION 

Taxation is necessary to fund public amenities and move a country's economy forward. The 

primary source of government revenue is taxation. Taxation plays a significant role in shaping 

the state-citizen relationship (Carnahan, 2015). Someone even claims that the state-taxpayer 

connection is a fiduciary relationship (Mahmood, 2018). While affluent countries have been able 

to raise much-needed cash for citizen welfare and development projects, developing countries 

such as Bangladesh have made remarkable progress in recent years. Besley and Persson (2013) 

state, as states activities expands, it not only increasing taxation amounts but also undergo 

significant changes in taxation patterns, with a greater emphasis on broader tax bases. Some 

taxes, particularly trade taxes, are becoming less important. Thus, in the industrialized world, 



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51 

income and value-added taxes do the heavy lifting in terms of producing enough revenue to 

finance the state's productive and redistributive functions. 

In most low and lower-middle-income nations, tax collection has increased during the 

last decade, both in raw numbers and as a percentage of GDP. The economy of Bangladesh is 

very attractive for foreign investment because of its depth and diversity, which has turned its 

market into a frontier market. Bangladesh is the 8th most populous country in the world and in 

2019 it had a growth rate of 8% more than India and China. Its economic growth rate is on 

average 6% over the last decade. HSBC predicted it would be the biggest mover in the global 

GDP ranking by 2030, moving from 42th to 26th. Considering all the circumstances, Bangladesh 

has to make substantial progress in tax collection, overcoming all of its challenges, and 

formulating new policies for developing all of its sectors. 

 

STATEMENT OF PROBLEM 
Bangladesh is a developing country and its sustainable economic growth helps it to become a 

middle-income country in the world due to various policy implications by the current 

government. Economic growth is ensured by proper government expenditure and satisfactory 

revenue policy. Most of the revenue of the country generates from taxes. The National Board of 

Revenue (NBR) is the sole organization to collect taxes on behalf of the government from 

citizens of the country. To collect taxes, NBR formulates different policies, rules, and 

regulations. The performance of NBR is vital for the development of this country. To perform 

accurately, NBR has to focus on taxpayer satisfaction. In this study, the researchers incorporated 

the concept of individual taxpayers’ satisfaction. Different policies, rules and regulations can be 

imposed regarding taxes, but most citizens are not interested in obeying them. In this situation, it 

would be beneficial and fruitful for NBR if it focuses on those factors properly which lead to 

individual taxpayers’ satisfaction. In this study, attempts have been made to formulate a model of 

individual taxpayers’ satisfaction by considering four factors in this regard. 

  

RESEARCH QUESTIONS 

In light of the problem statement, some specific questions have been raised and the researchers 

will try to answer the following questions throughout the research. 
 

 Does the relationship between some independent variables and their consequences 

demonstrate strong outcomes, such as individual taxpayers’ satisfaction in Bangladesh? 

 Is it a positive or negative relationship? 

 
 

OBJECTIVES OF THE STUDY 

The specific objective of the study is: 
 

 To test a previously developed model including new construct in the context of 

Bangladesh. 

 To identify the impact of relevant constructs related to tax on individual taxpayer 

satisfaction. 

 To identify whether there is a positive or negative relationship between variables. 

 To recommend suggestions to overcome any problems that may exist in individual 

taxpayers’ satisfaction. 
 

 

 



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52 

LITERATURE REVIEW 
 

Over the past few years, taxation has been an important topic of discussion among practitioners 

and academicians. To accelerate and formulate the study’s model, relevant literature has been 

link up bellow.  

 
 

Tax rate-individual taxpayers’ satisfaction 
 

The tax rate is a vital factor in bringing motivation to individual taxpayers’ (Padovano & Galli, 

2001). Human needs, wants, and demands are always high compared to their income, and excess 

money is not available to pay income tax for some taxpayers’ (Deyganto, 2018). So, he 

suggested a lower tax rate for developing countries. The Tax rebate encourages taxpayers’ to pay 

tax in time (Ibrahim et al., 2015). 

 
 

Taxpaying system- individual taxpayers’ satisfaction 
 

A better taxpaying system encourages taxpayers’ to pay tax (Ibrahim et al., 2015). On the other 

hand, (Adeyemi, 2013) showed, people are so busy in this modern age and don’t like to face a 

time-consuming system or any other problems with paying tax. Except for a few taxpayers’, 

most people are psychologically dissatisfied because taxes reduce their monetary income (Palil, 

2010). So, psychological motivation is necessary in the taxpaying system. 

 
 

Behavior of tax employee- individual taxpayers’ satisfaction 
 

Organizational behavior teaches to respect their clients (Luthans, 2002). Sales of every business 

increases by good behavior with clients, collection of income tax is no exception in this case 

(Ibrahim et al., 2015). In this regard all tax employee can behave positively with personal income 

taxpayers’ (Wright, 2003).  
 

 

RESEARCH GAP 

The above discussion regarding individual taxpayers’ satisfaction enables the researcher to write 

the research gap for the study. The gap in this study is as follows. 

Gap 1:  Since the previous research does not show behavioral factors of tax employees, it could 

be another factor of individual taxpayers’ satisfaction. Behavioral factors will fulfill the 

theoretical or knowledge gap in the study. Findings of this research will differ from those of 

previous research due to the inclusion of new factors. 

Gap 2: No model-based research has yet been found in Bangladesh. So, this research will cover 

the context gap. 

 

HYPOTHESIS OF THE STUDY 

In order to give effect to the objectives of the study, based on the introduction and literature 

review, some hypotheses have been constructed. Hypotheses have been constructed to determine 

whether relationships exist between independent and dependent variables, which have been 

shown below. 

         

H1: Tax rates have a positive and significant impact on individual taxpayers’ satisfaction in 

 Bangladesh. 

H2: The taxpaying system has a positive and significant impact on individual taxpayers’ 

 satisfaction in Bangladesh. 



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53 

H3: The behavior of tax employees has a positive and significant impact on individual 

 taxpayers’ satisfaction in Bangladesh. 
 

 

CONCEPTUAL FRAMEWORK 
 

A conceptual framework has been designed in the study in order to define the factors that 

influence individual taxpayers’ satisfaction. The primary purpose of the framework is to analyze 

the effect of tax rate, taxpaying system and behavior of employee on taxpayers’ satisfaction. The 

conceptual framework of the study is as follows: 

 

 

 

 

 

 

 
 

  

 

Figure 1. Research Framework 

 

Source: Developed by Researcher, 2021 

 

METHODOLOGY 

The strategy for this research is based on a survey. A structured questionnaire was prepared for 

data collection. The researchers collected primary data through a survey of individual taxpayers’ 

in Dhaka city in Bangladesh. In this regard, a simple random sampling technique was adopted in 

this study. The target population for this study would be all individual taxpayers’ in Dhaka, 

Bangladesh. A pilot study was conducted with a sample of 50 respondents. Based on the pilot 

study, a minor alternation was made in the questionnaire. A total of 450 taxpayers’ have been 

taken as a sample for this study. Data has been collected from 1st February 2021 to 30th May 

2021 (four months). The exogenous variables of this study are the tax rate (TXR), the taxpaying 

system (TPS), and the behavior of tax employees (BTE). The indigenous variable is individual 

taxpayers’ satisfaction. The questionnaire includes the respondent's demographic background, 14 

preliminary measures for the construct. Minor alternations were made to the estimation scales to 

guarantee reasonableness for the setting. The designated constructs were rated on the 7-point 

Likert Scale. Empirical tests using factor analysis and tests of hypothesis were performed. In this 

regard, SPSS (version-25) was used to analyze the data collected from field-level interviews. 

 

DATA ANALYSIS 

The sample size of the survey was 450 and an error-free questionnaire was finally selected for 

420 through face-to-face data collection. Four hundred twenty respondent’s data was entered into 

SPSS version-25 for analysis. After data entry, missing values were checked and no missing 

values were found, but 20 respondents were excluded from the study due to outlier problems 

which prevented further processing of the data into SPSS. Finally, (420-20) = 400 respondents' 

data has been considered for analysis of the study. The analysis section of the study consists of 

the demographic profile of the respondents, factor analysis, and multiple regression analysis. 

 

Tax Rate 

Taxpaying System 
Individual Taxpayers’ 

Satisfaction 

Behavior of Tax Employee 



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54 

Demographic Profile 

The demographic profile of the study is presented in the table below. 

 

Table 1. Respondent Demographic Profile. 

 

Variables Frequency Percentage 

Gender 

                    Male 

                    Female 

 Total 

 

315 

85 

400 

 

78.75 

21.25 

100 

Age 

                   21-30 

                   31-40 

                   41-50 

                   51-60 

                   61-Above 

Total 

 

38 

84 

128 

114 

36 

400 

 

9.5 

21 

32 

28.5 

9 

100 

Education 

                   Under-Graduate 

                   Graduate 

                   Post Graduate 

 Total 

 

83 

206 

111 

400 

 

20.75 

51.50 

27.75 

100 

Source: Field data 2021 

 

The respondents were 78.75% male and 21.25% female. Male respondents are higher 

than females because more male in involve in jobs and business than females. The age group of 

participants shows that 9.5% aged between 21-30, 21% aged between 31-40, 32% aged between 

41-50, 28.5% aged between 51-60, and 9% aged between 61-above. The result shows that the 

majority of the respondents lie in the age group between 41-50 years old. The education level of 

respondents showed that 20.75% are at the undergraduate level, 51.50% of the respondents 

completed graduate level, whereas only 27.75% completed the post-graduate level. 

 

Exploratory Factor Analysis 

Exploratory factor analysis of the study has been provided in the following tables and necessary 

explanation also presented.  

 

Table 2. KMO and Bartlett’s Test 

 
Kaiser-Meyer-Olkin Measures of Sampling Adequacy. 

                                                          Approx. Chi-Square 

Bartlett’s Test of Sphericity             df 

                                                         Sig. 

.823 

5583.190 

153 

.000 
 

 

Through the main component analysis, the exploratory factor analysis was used to 

determine the item that is applied to a given component. In order to evaluate the data for factor 

analysis, the Bartlett test and Kaiser-Meyer-Oklin (KMO) were used. The value of the (KMO) 

test is 0.823, which is higher than the threshold of 0.60 (Cerny & Kaiser, 1977). Bertlet's 



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55 

sphericity test is significant at (Chi-square = 5583.190, df = 153 and P = 0.000). This means the 

data is solid enough to move forward with the factor analysis. 

 

 Table 3. Constructs, Its Items, Loading, Cronbachs alpha, Mean and Standard Deviation. 

 
Constructs Code Items Items 

Loading 

@ Mean SD 

 
 

Tax Rate 

TAX 1 The tax rate is reasonable for you. .781  

.88 

6.07 1.468 

TAX 2 The tax rate should be reduced. .834 5.55 1.489 

TAX 3 You are getting tax rebate. .894 5.52 1.462 

 

 

 

Taxpaying 

System 

 

 

TPS 1 

Tax payment time is appropriate for 

you. 

.777  

 

 

 

.83 

 

 

 

3.71 
 

2.583 

 

TPS 2 

You support the online tax payment 

system. 

.901  

3.71 
 

2.459 

 

TPS 3 

You support the manual tax payment 

system. 

.843  

3.17 
 

1.747 

TPS 4 You face a problem when paying tax. .765  

4.93 
 

1.997 

 

 

Behavior of 

Tax 

Employee 

 

BTE 1 

The behavior of tax employees is 

satisfactory. 

.877  

 

 

.85 

 

5.67 

 

1.561 

 

BTE 2 

The behavior of tax employees should 

be improved. 

.856  

6.25 
 

1.132 

 

BTE 3 

Non-satisfactory behavior of tax 

employees discourages tax payers 

from paying tax. 

.912  

6.02 

 

1.362 

 

 

 

 

Individual 

Taxpayers’ 

Satisfaction 

 

IPS 1 

You are satisfied with the overall 

individual tax system in Bangladesh. 

.790  

 

 

 

.89 

 

6.07 

 

1.342 

 

IPS 2 

Your satisfaction is increasing day by 

day. 

.880  

6.14 

 

1.376 

IPS 3 Your satisfaction never deteriorates. .832  

6.15 
 

1.060 

 

IPS 4 

You share your satisfaction or 

dissatisfaction with other individual 

taxpayers. 

.723  

6.09 

 

1.041 

 

 

To assess for applicability, the 14 items were subjected to principal component analysis 

with varimax rotation. The results show that the 14 questions scored higher than 0.50, as 

indicated by Hair et al. (2010). As a result, four components with eigenvalues greater than one 

emerged from the 14 elements. The tax rate has an eigenvalue of (4.612), the taxpaying system 

has an eigenvalue of (3.162), and the behavior of a tax employee has an eigenvalue of (2.123). 

The individual taxpayers’ satisfaction eigenvalue is (1.132). 

The reliability measures mean values ranged from 3.17 to 6.15, indicating that the 

respondents had a high level of agreement with the variable. The respondents agreed with all of 

the statements in the construct on average. While there appears to be a reasonable range of 

responses based on the standard deviation, the score in the table varies from 1.041 to 2.583 in 

total. 

 

 

 



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Multiple Regression Analysis 

Multiple regression analysis was done to see if the independent factors have any effect on the 

satisfaction of individual taxpayers’ (dependent factor). Each of the component scores (beta 

coefficients) of the independent factors has been regressed against the dependent variable 

(individual taxpayers’ satisfaction). The dependent variable (individual taxpayers’ satisfaction) 

was utilized as a proxy for respondents' assessments of individual taxpayers’ satisfaction in 

Dhaka, Bangladesh. The regression analysis findings are presented in Tables 4, 5, and 6. The 

multiple correlation coefficients (R), coefficient of determination or square multiple correlation 

coefficients (R), adjusted R², F ratio with significance were investigated to forecast the 

regression model's goodness-of-fit. 

 

 Table 4. Model Summary 

 
Model R R Square Adjusted R Square Std. Error of the 

Estimates 

1 .823ª .678 .672 .54769 

a. Predictors: (Constant), Behavior_Tax_Employee, Taxpaying_System, Tax_Rate 

b. Dependent Variable: Individual_Taxpayer_Satisfaction 
 

To begin, the multiple correlation coefficients (R) of the independent variables (14 

components) on the dependent variable (Individual Taxpayers’ Satisfaction) are 0.823, which 

shows that certain factors have a favorable impact on individual taxpayers’ satisfaction. In other 

words, the R square value of 0.678 indicates that the predictors and dependent variable are 

67.8% correlated. 

Secondly, the square multiple correlation coefficient (R²) is .678, indicating that the 

predictors or independent variables or three components or variables account for more than 

67.8% of the variation or variance in the dependent variable (individual taxpayers’ satisfaction). 

This satisfies the non-zero variance assumption since the R² value represents the variation in the 

predictor values, which is not zero in this situation. 

Thirdly, the adjusted R² value of 0.672 is good for generalizing the model well because it 

is close to the R² value with only a 0.006 difference (0.678-0.672). If the model were applied to 

the entire population, it would explain 0.6 percent less variation in results. 

 

 Table 5. ANOVAª 

 
Model Sum of Squares df Mean Square F Sig. 

Regression 

Residual  

Total 

 

77.22 

37.07 

114.29 

4 

395 

399 

19.31 

.09 

205.73 .000b 

       Predictors: (Constant), Behavior_Tax_Employee, Taxpaying_System, Tax_Rate 

       Dependent Variable (Individual_Taxpayers_ Satisfaction) 
 

Firstly, the F ratio is 205.73, which is extremely significant, indicating that the model 

increases ability to predict the outcome variable greatly. The p value in this table is 0.000, which 

is less than 0.05, indicating that the model fits the entire data well. As indicated by the R, R², 

adjusted R², and F ratios, the regression model obtained a sufficient level of goodness-of-fit in 



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predicting the variance of individual taxpayers' satisfaction in relation to the three components or 

variables.  

 

Table 6. Summary of testing hypothesis 

 
Model Unstandardized Coefficients Sig. 

    B Std. Error 

               (Constant) 

1 Tax_Rate 

Taxpaying_System 

Behavior_Tax_Employee 

0.53 

0.38 

0.24 

0.16 

.014 

.04 

.04 

.03 

.000 

.000 

.000 

.000 

            a.   Dependent Variable: Individual_ Taxpayer_ Satisfaction 

 

Secondly, the use of the b, beta values in the multiple regression model equation 

interprets this model to suggest that a one-unit rise in the factor tax rate affects individual 

taxpayers' satisfaction by 0.038. The findings reveal that, when all other variables are held 

constant, there is a positive association between the elements that affect individual taxpayers’ 

satisfaction. 

Thirdly, the beta values can be used to infer the relative relevance of each predictor or 

component to the model because they are standardized versions of the b-values and are directly 

comparable. In other words, the beta coefficients might be used to explain how the three 

dimensions (independent variables) contribute to the variance in individual taxpayers’ 

satisfaction (dependent variable). 

In summary, it can be stated that all the underlying dimensions are positive and, 

therefore, are significant. Thus, the result of multiple regression analysis proved that H1: Tax 

rate has a positive and significant impact on individual taxpayers’ satisfaction in Bangladesh.  

H2: The tax system has a positive and significant impact on individual taxpayers’ 

satisfaction in Bangladesh.  

H3: The behavior of tax employees has a positive and significant impact on individual 

taxpayers’ satisfaction in Bangladesh. So, there is a relationship as expected. 

 
 

RESULTS AND DISCUSSION 

In this regard, the main findings of this study confirmed and proved a positive relationship 

between the independent variables and the dependent variable. The results obtained from data in 

the model showed there is a direct relationship between the independent variables (tax rate, 

taxpaying system, and behavior of tax employees) and the dependent variable (individual 

taxpayers’ satisfaction). 

The impact of three factors on individual taxpayers’ satisfaction is as follows: 

 Tax Rate, positive impact, P<0.05 

 Tax System, positive impact, P<0.05 

 Behavior of Tax Employee, positive impact, P<0.05 

The study’s first objective was to test a model regarding individual taxpayers’ satisfaction 

and its predictors' influence on it. To do so, a model was developed and shows the linkages 

among variables, indicating a discussion to show the direction among variables. The study’s 



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second objective, to find out the impact of independent variables on dependent variable, was also 

met. The study’s third objective, the relationship between positive or negative among the 

constructs, was also met in the study. The study’s fourth objective is to provide some 

recommendations regarding individual taxpayers' satisfaction has also been provided in the 

study. 

 

POLICY IMPLICATIONS 

According to the researcher’s point of view, this study carries high importance for policy 

implications. Individual taxpayers’ are not interested in paying tax and have the tendency to 

show lower income in their tax file. If the tax authorities of Bangladesh provide individual 

taxpayers satisfaction by reducing the existing tax rate and providing rebates, besides improving 

the current taxpaying system and the behavior of tax employees, they will be able to collect more 

revenue on behalf of the government of Bangladesh. Satisfaction is a motivational term and it is 

a more powerful weapon than enforcing the law. In this regard, it is necessary to say that proper 

enforcement of tax laws is still not implemented in our country. 

 

LIMITATIONS AND FUTURE RESEARCH DIRECTION 

The study is not free from flaws. Mentionable flaws of the study are: (1) the data collection was 

based on the entire city, so distance is an obstacle to collecting data from different individual 

taxpayers’. (2) The data collected through a face-to-face survey questionnaire was very time-

consuming. (3) The budget limitation was a major obstacle to this research because it was 

completed through the researcher’s own fund. 

A few questions have arisen in the mind of the researcher during this research work, but 

there is no scope to include them in the study. It is recommended for future study by other 

researchers. Those questions involve: (1) Future research may include new factors if it is 

supported by its country's context (2) This study was a paper-based survey. The country which is 

advanced in internet use can do research through an internet-based survey because more 

respondents' opinions are possible to collect for generalization of the results. 

 

CONCLUSION 

The focus of the government's revenue department is to collect taxes from the relevant taxpayers’ 

and the performance of the department depends on how smoothly they have achieved the 

targeted revenue. The law itself is not enough to collect taxes from taxpayers’. The study found 

out taxpayers’ satisfaction is also necessary and, in this regard, necessary constructs and their 

scales have been presented in the study. The NBR and policy makers of tax should focus on 

taxpayers’ satisfaction besides other policy and strategy. 

 
 

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Copyrights 

Copyright for this article is retained by the author(s), with first publication rights granted to the 

journal. This is an open-access article distributed under the terms and conditions of the Creative 

Commons Attribution license (http://creativecommons.org/licenses/by/4.0/) 

https://doi.org/10.1108/H-04-2015-0023
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