Tax Compliance Behavior of Micro-Multinational Enterprises (mMNEs)
Publish place: International Journal of Innovation in Management, Economics and Social Sciences، Vol: 2، Issue: 1
Publish Year: 1401
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJIMES-2-1_002
تاریخ نمایه سازی: 14 دی 1401
Abstract:
Purpose: Digitalization transforms business processes and benefits enterprises to operate across borders. As a result of digitalization, the business operates internationally through micro firms. These micro firms are smaller entrepreneurial firms identified as micro-multinational (mMNEs) presence in different countries used as a vehicle to artificially reduce taxable income or shift their profits to low or no-tax jurisdiction.Methodology: Although the growing number of research to understand the compliance behavior of taxpayers, there is a lack of research to understand the tax compliance behavior of micro multinationals. Under the phenomenological approach, we uncover the factors that influence on tax compliance behavior of the entrepreneurs in the digital economy.Findings: Broadly, the tax compliance behavior of micro multinational enterprises is influenced by the taxing capability of the authority and taxpayer confidence and Technology adoption in tax compliance increase taxpayer interaction.Originality/Value: In this study we attempted to understand the tax compliance behavior of Micro-Multinational Enterprises.
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Authors
Damith Gangodawilage
University of Kelaniya, Sri Lanka
Wasanthi Madurapperuma
Senior Lecturer, University of Kelaniya, Sri Lanka
Chandana Aluthge
Professor, Dept. of Economics, Unviersity of Colombo