الثقة في الحكومة الإلكترونية بين الشباب في محافظة بيت لحم وإدراكهم للالتزام الضريبي
DOI:
https://doi.org/10.59994/ajbtme.2024.1.60الملخص
تهدف الدراسة للتعرّف على مواقف الشباب حول الثقة في الحكومة الإلكترونية وكيفية ارتباط مشاعرهم بمواقفهم الضريبية المتوقعة. لقد بحثت غالبية الأبحاث السابقة في طبيعة ونتائج ثقة البالغين في الحكومات، ولم تؤخذ وجهات نظر الشباب في الاعتبار في دراسات الامتثال الضريبي. من أجل التحقق من العوامل المؤثرة في مواقف الشباب للامتثال الضريبي والثقة في الحكومة الإلكترونية، تم جمع بيانات من 150 شاباً من محافظة بيت لحم باستخدام الاستبيانات. كان الشباب الذين تتراوح أعمارهم بين 18 و22 عامًا هم الفئة المستهدفة. تم فحص الاستبيانات التي تم إرجاعها وكانت (120) استبانة صالحة للتحليل، وتم تحليل البيانات باستخدام برنامج Smart PLS. تظهر نتائج هذه الدراسة أن الثقة في الحكومة الإلكترونية لها تأثير إيجابي ومهم إحصائيًا على تصورات الشباب للامتثال الضريبي. تكمن أصالة هذا البحث ومساهمته العلمية في تركيزه على ثقة الشباب في الحكومة الإلكترونية وتأثيرها على الالتزام الضريبي، وهو مجال أقل دراسة.
الكلمات المفتاحية:
الامتثال الضريبي، الثقة في الحكومة، نظرية التأثير الاجتماعي، الشباب، محافظة بيت لحمالمراجع
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