Fareg Mustafa Abodher Zaimah Zainol Ariffin Natrah Saad
الملخص الانجليزي
There is little doubt that tax compliance is a major problem confronting tax authorities in every economy. This issue becomes even more pronounced in oil-dependent developing countries in the wake of scarcity of domestic resource mobilization. Libya’s fiscal management is also currently facing two major issues in relation to taxation system and collection in post-2011 revolution which led to overturning of the Qaddafi regime. Firstly, Libya is among those developing countries that suffer from the issue of tax evasion stemming from noncompliance behavior by taxpayers. Secondly, Libya faces the issues of narrow tax base with overwhelming share of non-tax hydrocarbon revenues which has made fiscal policy vulnerable to oil price shocks and domestic production volatility. Both of these issues have been more evident by the fiscal vulnerability and imbalance due to political turmoil after 2011 revolution. This study using the case study methodology seeks to explore the implications of political Turmoil for tax compliance behavior in overcoming fiscal destabilization in Libya. Findings of the study would enable to better understand the role of political factors in explaining determinants of tax noncompliance in oil-dependent developing economies such as Libya.
تاريخ النشر
01/01/2016
الناشر
World Journal of Management and Behavioral Studies
فرج مصطفى ابوظهير | Fareg Mustafa Abodher | 727