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| The Effect of Taxpayer Selfishness on Tax Evasion in Retail Industry: Lessons from Jordan
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Ahmad Farhan Alshira'h
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Abstract:
The purpose of this study is to examine the impact of taxpayer selfishness on tax evasion in Jordanian retail. Although the effect of taxpayer selfishness on tax evasion has been examined in previous studies, the effect of taxpayer selfishness on tax evasion by retail industry has been ignored. Therefore, this study is the first to investigate this relationship in Jordanian retail. A questionnaire was used to collect data from the survey sample. The survey sample consisted of 189 retail store owners and managers. We then validated the research hypothesis using the PLS-SEM software. This study provides the first evidence that taxpayer selfishness has a significant impact on tax evasion. According to the results, implications of the study and suggestions for future research are discussed
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