The Role of Integrated Marketing Communication in Enhancing Taxpayer Trust and Voluntary Compliance: An Applied Study on the Egyptian Tax Authority

نوع المستند : المقالات البحثية العلمية.

المؤلف

مصلحة الضرائب المصرية

المستخلص

The Egyptian Tax Authority (ETA) is the main subject for this research, which examines the effects of marketing communications on taxpayer trust and voluntary compliance in the authority. It advances on the belief that, strategic communication with clear message to specific audience enhances public confidence in tax institutions hence leading to better tax compliance behaviors. The aim of this study is to provide a conceptual model that will help assess the taxpayers’ trust in marketing communications and how such trust mediates between communication and voluntary compliance. The five dimensions used for measuring marketing communications are message clarity, transparency, consistency, emotional appeal, and channel effectiveness. The data will be collected from small business taxpayers in Egypt using a structured questionnaire which is expected to have sufficient statistical power and reliability. The analysis will be done using Structural Equation Modeling (SEM) to ascertain direct and indirect relationships between the variables. By emphasizing on the strategic role of communication in fostering trust based tax culture and enhancing voluntary compliance in emerging economies, our findings intend to inform tax policy.

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