Factors Influencing Individual Tax Compliance Attitudes

Abstract

This study identified 380 taxpayers employed in Orkhon Province through a sampling method and examined their tax-paying attitudes and the factors influencing them using a questionnaire survey administered via Google Forms. The collected data were processed and analyzed using the Statistical Package for the Social Sciences (SPSS) to determine the relationships between taxpayers’ attitudes and the factors affecting tax compliance. The results indicate that the mean score of internal factors influencing taxpayers’ attitudes was 2.57, while the mean score of external factors was 2.10. These findings suggest that taxpayers’ attitudes toward paying taxes are influenced more strongly by external factors, such as the fairness of the tax system, the effectiveness of tax audits and enforcement, and the transparency and efficiency of public expenditure, than by internal factors, including religious beliefs and personal moral values.