KJCKorea
Journal Central

@article{ART002997128},
author={Badalova Konul and Jihye Oh and KIM, Jung Ho},
title={AHP Analysis on the Determinants of Tax Compliance in Azerbaijan*},
journal={Journal of Regional Studies and Development},
issn={1738-3846},
year={2023},
volume={32},
number={2},
pages={31-64},
doi={10.22739/ipaid.2023.32.2.31}

TY - JOUR
AU - Badalova Konul
AU - Jihye Oh
AU - KIM, Jung Ho
TI - AHP Analysis on the Determinants of Tax Compliance in Azerbaijan*
JO - Journal of Regional Studies and Development
PY - 2023
VL - 32
IS - 2
PB - Institute for Poverty Alleviation and International Development: IPAID
SP - 31
EP - 64
SN - 1738-3846
AB - Understanding the drivers of tax compliance is crucial to enhancing the effectiveness of the tax system and implementing successful fiscal policies in emerging economies, such as Azerbaijan. With its resource-dependent and transitional economy undergoing dynamic change, Azerbaijan presents a unique scenario to study the determinants of tax compliance. This study aims to identify key factors that either encourage or inhibit taxpayers’ adherence to tax obligations, utilizing the Analytical Hierarchy Process and focusing primary data to address existing research gaps in this area. The study highlights the significant influence of noncompliance opportunities and trust in the government on tax compliance, emphasizing the necessity of considering these aspects when formulating future tax policies. By closely examining the specific factors that influence tax compliance in Azerbaijan, this study provides critical insights for policymakers, international bodies, tax administrators, and researchers interested in tax compliance behavior in not only post-Soviet states but also developing economies.
KW - Tax compliance;Analytical Hierarchy Process;economic factors;tax morale;legal and institutional factors;non-compliance factors
DO - 10.22739/ipaid.2023.32.2.31
ER -

Badalova Konul, Jihye Oh and KIM, Jung Ho. (2023). AHP Analysis on the Determinants of Tax Compliance in Azerbaijan*. Journal of Regional Studies and Development, 32(2), 31-64.

Badalova Konul, Jihye Oh and KIM, Jung Ho. 2023, "AHP Analysis on the Determinants of Tax Compliance in Azerbaijan*", Journal of Regional Studies and Development, vol.32, no.2 pp.31-64. Available from: doi:10.22739/ipaid.2023.32.2.31

Badalova Konul, Jihye Oh, KIM, Jung Ho "AHP Analysis on the Determinants of Tax Compliance in Azerbaijan*" Journal of Regional Studies and Development 32.2 pp.31-64 (2023) : 31.

Badalova Konul, Jihye Oh, KIM, Jung Ho. AHP Analysis on the Determinants of Tax Compliance in Azerbaijan*. 2023; 32(2), 31-64. Available from: doi:10.22739/ipaid.2023.32.2.31

Badalova Konul, Jihye Oh and KIM, Jung Ho. "AHP Analysis on the Determinants of Tax Compliance in Azerbaijan*" Journal of Regional Studies and Development 32, no.2 (2023) : 31-64.doi: 10.22739/ipaid.2023.32.2.31

Badalova Konul; Jihye Oh; KIM, Jung Ho. AHP Analysis on the Determinants of Tax Compliance in Azerbaijan*. Journal of Regional Studies and Development, 32(2), 31-64. doi: 10.22739/ipaid.2023.32.2.31

Badalova Konul; Jihye Oh; KIM, Jung Ho. AHP Analysis on the Determinants of Tax Compliance in Azerbaijan*. Journal of Regional Studies and Development. 2023; 32(2) 31-64. doi: 10.22739/ipaid.2023.32.2.31

Badalova Konul, Jihye Oh, KIM, Jung Ho. AHP Analysis on the Determinants of Tax Compliance in Azerbaijan*. 2023; 32(2), 31-64. Available from: doi:10.22739/ipaid.2023.32.2.31

Badalova Konul, Jihye Oh and KIM, Jung Ho. "AHP Analysis on the Determinants of Tax Compliance in Azerbaijan*" Journal of Regional Studies and Development 32, no.2 (2023) : 31-64.doi: 10.22739/ipaid.2023.32.2.31