Abstract:
This study was conducted to bring an insight about influence of tpxpayers' perception
towards tax compliance decision in Nuw ara EliyaDistrict u.rd tAking perception into
consideration. Conceptual model is developed based on reviewing literature. The study
has been developed by researcher based on influence oftaxpayets' perception towards
tax compliance decision in NuwaraEliya District. Researcher include dimensions of
taxpayers' perception as simplicity of tax system, probability detection of non compliance, positive image towards government and faimess in tax system.
A structured questiorrnaire was used as the method of data collection and 100 of
individual taxpayers' in Nuwara Eliya District. Convenient sample method used to
make the sampling frame of the study. Quantitative research approach used for this
study. The data were analysed using descriptive statistics, correlation, and regression
analyses.
The result indicated that the taxpayers' perception and tax compliance were high level.
The multiple regression models were used to examine the relationship between
independent and dependent variables and indicate that tax compliance was influenced
bythe simplicity oftax system, probability detection of non-compliance, positive image
towards government and fairness in tax system. The resuits of this study can inform
policy makers how the determinants influence tax compliance decision. The results of
this study also provides insights both policy makers and tax Administrators to gain
better understanding of the key variables that are significantly associated with tax
compliance
