This study examines the implementation of the electronic invoice tax system (EITS) in Egypt and its influence on taxpayer compliance (TPC), highlighting the mediating role of taxpayer satisfaction (TPS) in fostering a more efficient and transparent environment that ultimately enhances compliance rates and promotes responsibility among individuals and businesses. This study used a questionnaire survey to collect data from 400 taxpayers registered in the Egyptian tax authority (ETA). Using structural equation modelling, simple linear regression (SLR) and path analysis (PA), the study's data were tested. Based on the data analysis, this study demonstrated the existence of a positive significant impact of the dimensions of the EITS on TPS and TPC. Also, it confirmed TPS mediating role in the EITS- TPC relationship.
Essam Khaled, Hoda. (2024). “The application of the electronic invoice tax system in Egypt and its effect on taxpayer compliance: The mediating role of taxpayer satisfaction”. الفکر المحاسبى, 28(4), 229-268. doi: 10.21608/atasu.2024.397819
MLA
Hoda Essam Khaled. "“The application of the electronic invoice tax system in Egypt and its effect on taxpayer compliance: The mediating role of taxpayer satisfaction”", الفکر المحاسبى, 28, 4, 2024, 229-268. doi: 10.21608/atasu.2024.397819
HARVARD
Essam Khaled, Hoda. (2024). '“The application of the electronic invoice tax system in Egypt and its effect on taxpayer compliance: The mediating role of taxpayer satisfaction”', الفکر المحاسبى, 28(4), pp. 229-268. doi: 10.21608/atasu.2024.397819
VANCOUVER
Essam Khaled, Hoda. “The application of the electronic invoice tax system in Egypt and its effect on taxpayer compliance: The mediating role of taxpayer satisfaction”. الفکر المحاسبى, 2024; 28(4): 229-268. doi: 10.21608/atasu.2024.397819
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