Abstract
This study aims to identify different ways committed by taxpayers of Pakistan to
avoid and evade tax. It is also aimed to determine the association between
different ways pertaining to avoidance and evasion of tax. The data was collected
through survey using five point Likert scale. Descriptive analyses, cumulative
normal distribution, factor analysis, correlation technique and central limit
theorem are applied to analyze the collected data. Data analysis reveals that
different ways pertaining to avoidance and evasion of tax are correct at 100%
probability level and significantly associated with each other.
Muhammad Akram, Muhammad Ilyas, Hassan Mobeen Alam. (2017) AN INVESTIGATION OF WAYS OF TAX NONCOMPLIANCE: THE CASE OF SMALL BUSINESS SECTOR IN PAKISTAN, Journal of the Research Society of Pakistan, Volume 54, Issue 2.
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