Power and commitment: Tax compliance intention

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Abstract

This study determines the relationship between the commitment and the power of the authorities with the intention of tax compliance. The study has a quantitative, correlational and cross-sectional approach. We worked with a sample of microenterprises determined randomly located in the city of Guayaquil, Ecuador. The structural model includes the proposed relationships between latent variables, where the power of the authorities and the tax commitment are configured as exogenous variables while the intention of tax compliance becomes the endogenous variable. From the analysis carried out, it was determined that the relationship between the commitment and the intention of tax compliance is positive and significant and that the relationship between the power of the authorities and the intention of tax compliance is positive but not significant. Based on the results of the study, it is concluded that the commitment influences the intention of the tax compliance of microenterprises, not finding sufficient evidence that the power of the authorities has influence.

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Barberan Zambrano, N. J., Bastidas Cabrera, T. G., Romero Paz, M. de J., & Peña Gaibor, M. (2020). Power and commitment: Tax compliance intention. Revista Venezolana de Gerencia, 25(89), 278–293. https://doi.org/10.37960/revista.v25i89.31391

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