Culture of Paying Tax: Knowledge, Perception, and Attitude Toward Tax

Project Objective

This study aims to better understand the culture of paying tax among tax and non-tax payers in three locations namely Phnom Penh city, Battambang and Siem Reap provinces.

1. To understand people’s knowledge, perception and attitude toward tax in general and the motivating factors for them to pay tax.
2. To understand how Covid-19 has affected people’s willingness to pay tax.

Project Description

Cambodia is a developing country where tax revenue is the fundamental source for government revenues. Tax receipts account for about 67.45 percent of total government income (Ministry of Economy and Finance, 2016). The Ministry of Economy and Finance (2014) states that a revenue-mobilization policy is necessary to transform the country from its current low-income to an upper-middle-income status by 2030 and to attain sustainability and stability in the government. Through the importance of tax revenue, the Cambodian government established General Department of Taxation (GDT) to play a vital role in improving taxpayer services, tax and non-tax administration, as well as to promote tax culture and compliance.

There have been a few studies of citizens knowledge and attitude toward paying tax in Cambodia (Say Youde & Seunghoo Lim, 2019; Heang Boong Taing & Yongjin Chang, 2020). However, within the changing context, it is crucial for the study to be conducted on this matter with incorporation of the COVID-19 elements. This aims to have a better understanding of taxpayers’ and non-taxpayers’ knowledge, perspective and attitude.