For example, Spicer and Becker (1980) concluded that the feeling of inequity increases tax non-compliance. Exploratory Factor Analysis (EFA) was then used to ensure the validity of the scale and explore the factor structure. Tax non-compliance occurs in all societies and economic systems, including developed and developing countries. Tax compliance can be affected by many factors, such as the magnitude of the cost of compliance, the extent of the sanction, the perception of fairness in the tax system, the level of taxpayer awareness, and perceptions of public spending.
Secondly, a series of semi-structured interviews were conducted with a team of experts to confirm or eliminate the specific factors identified in the previous stage. The literature also suggests that tax complexity is one of the determinants of non-tax behavior among taxpayers and tax professionals. Using ISM, factors have been included in a model to analyze the hierarchy and the interaction between them. One implication is that tax offices and agencies must propagate accounting skills that support tax compliance.
The purpose of this study is to determine the factors that affect the tax default behavior of tax professionals using an interpretative structural modeling method. Designing a model of factors affecting tax professionals' tax-non-compliant behavior using the ISM approach. An Empirical Assessment of Tax Knowledge, Socio-Economic Characteristics, and Their Effects on Tax Compliance Behavior in the Municipality of Sunyani, Ghana. This line of argument suggests that an increase in the age of a company would be associated with an increase in experience, which, in turn, would reduce the internal time spent on tax compliance tasks (Matarirano, Chiloane-Tsoka, & Makina, 201).
It is important to emphasize that the relevance of age and gender findings is echoed in previous literature, but mainly from the perspective of taxpayers. In addition, tax knowledge is an effective factor in tax professionals' perception of tax complexity and non-tax-compliant behavior. The tax compliance research method based on behavioral theory can be considered a significant advance in tax compliance studies. Therefore, it is recommended that tax agencies help SMEs improve their accounting skills and increase their knowledge by organizing training workshops and short courses on taxes.