The Effect of Tax Audit Using the Computer on Tax Non-Compliance in Palestine

Abstract

Across the world issues of non-compliance to tax obligations remains a challenge to policy makers. The knowledge of what influences compliance to tax obligations can serve as a guide to control this challenge. Base of this premise, the current study focuses on the objective to include the role of tax audit on the behaviour of non-compliance to tax among the Palestinians taxpayers. This study is conceived on the basis of an exhaustive review of literature. Giving rise to the development of a conceptual model discussed in this study. The outcome of the earlier studies that assessed the relationship between tax audit and tax non-compliance have been highly inconsistent. In view of this, the proposed conceptual framework encompasses an exceptional and all-inclusive model that is expected to improve the existing knowledge as well as guide stakeholders to better comprehend the influence of tax audit on non-compliance to tax. Furthermore, considering the fact that the hypothesized model for this study was founded on the basis of review of existing literature, there is a need to collect data, analyse the data and come up with an empirical evidence to confirm the proposed relationship.