Identifying the determinants of tax following intention with emphasis on the theory of planned behavior

Abstract

This research aims to identify the determinants of tax compliance intention, focusing on the theory of planned behavior. This research is practical in its objective and causal in its method. The data collection method was a questionnaire survey with confirmed validity and reliability. The statistical population of this research includes all managers and owners of small and medium enterprises in Iraq, and because the company is unlimited, a sample of 384 companies was studied. The research results show that attitude, perceived behavioral control, and patriotism towards tax compliance are significantly positively related to the intention to facilitate the payment of sales tax among small and medium enterprises.