EXAMINING THE EFFECT OF TAX UNDERSTANDING AND TAX AWARENESS ON TAXPAYER COMPLIANCE IN KABUL-AFGHANISTAN

Abstract

This study explores the impact of tax understanding and tax awareness on taxpayer compliance in Kabul, Afghanistan. Totally 254 valid questionnaires, which were collected through Google Form, were analyzed by SPSS 24. To examine the suggested hypotheses, correlation analysis, and multiple regression analysis were employed. For examining the reliability and validity of adopted scales, Cronbach's Alpha, KMO and Bartlett's tests, and Confirmatory Factor Analysis (CFA) was used. The study results demonstrated that tax understanding and tax awareness significantly positively impact tax compliance in Kabul, Afghanistan. This study's findings fill the gap in Afghanistan's taxation literature by empirically investigating the impact of tax understanding and tax awareness on taxpayer compliance in Kabul, Afghanistan.