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AHP Analysis on the Determinants of Tax Compliance in Azerbaijan*

  • Journal of Regional Studies and Development
  • Abbr : JRSD
  • 2023, 32(2), pp.31-64
  • DOI : 10.22739/ipaid.2023.32.2.31
  • Publisher : Institute for Poverty Alleviation and International Development: IPAID
  • Research Area : Social Science > Area Studies > Regional Studies in general > Comparative / Statistical Regional Studies
  • Received : August 11, 2023
  • Accepted : August 27, 2023
  • Published : August 30, 2023

Badalova Konul 1 Jihye Oh 2 KIM, Jung Ho 2

1Attorney at Law, Azerbaijan
2고려대학교

Accredited

ABSTRACT

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.

Citation status

* References for papers published after 2022 are currently being built.