| dc.description.abstract | Sri Lanka is currently facing a
problem with achieving its tax revenue
targets. The government can collect tax
money from citizens, either through
enforcement or by letting them contribute
voluntarily. However, the tax authority
should take a firm decision to choose
between enforcement of power of the
revenue body or to develop mutual trust
between the tax authority and the relevant
parties of the society in the process of
collecting tax. The objective of the study is
to empirically examine the influence of
power and trust on enforced tax
compliance and that of voluntary tax
cooperation. A survey was conducted from
January 1, 2020, to January 31, 2020 to
collect data, and 408 Small Medium
Taxpayers responded. Simple Regression
analysis was used to interpret and analyze
the data. All hypotheses are accepted and
proved that there are positive relationships
between power, trust, voluntary
compliance, and enforced compliance. The
findings suggest that by improving trust
and voluntary compliance, an efficient tax
compliance could be developed. | en_US |
