The influence of income tax framework on tax evasion intention: The mediating role of taxpayer preparedness
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Author(s)Tamima ElhassanLink to ORCID Index: https://orcid.org/0009-0004-2343-2006
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Mahmoud EdelbyLink to ORCID Index: https://orcid.org/0009-0003-7951-840X
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Mazen MassoudLink to ORCID Index: https://orcid.org/0000-0002-9018-0687
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Rasha SalehLink to ORCID Index: https://orcid.org/0000-0001-8865-2713
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Nahed Taha RizkLink to ORCID Index: https://orcid.org/0009-0000-5117-4447
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DOIhttp://dx.doi.org/10.21511/pmf.15(1).2026.10
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Article InfoVolume 15 2026, Issue #1, pp. 129-143
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2 Downloads
This work is licensed under a
Creative Commons Attribution 4.0 International License
Type of the article: Research Article
Abstract
Lebanon is characterized by a fragile economy, rising deficit, and low compliance. Tax deviance poses a major drain to public finances and undermines fiscal sustainability, particularly in the Lebanese context, where the quality of the tax framework directly influences taxpayer behavior. Hence, understanding the mechanisms by which tax legislation and administration shape the intent to defraud is crucial for strengthening tax compliance. This paper examines the influence of the tax framework, namely tax legislation and administration, on tax evasion intentions, with a focus on the mediating role of taxpayer preparedness. The analysis adopts a quantitative approach, using a questionnaire administered to 318 SMEs registered as taxpayers in the Akkar area, employing simple random sampling. The data were analyzed using exploratory and confirmatory factor analyses, followed by structural equation modeling to test the hypotheses. The results reveal that tax legislation has a direct effect on evasion intention (β = 0.466; p < 0.001), while tax administration exerts a moderate direct influence (β = 0.148). Taxpayer preparedness emerged as a primary determinant with a strong direct impact (β = 0.744) and a proven mediating role between tax legislation (β = 0.098), tax administration (β = 0.012), and tax evasion. These findings corroborated that evasion is a causal process in which individual preparedness is key to enhancing compliance. Effective tax policies must incorporate targeted actions on tax education and procedural simplification. Consequently, the study advocates for a transition from coercive to educational tax policies, emphasizing that a comprehensive institutional overhaul is required to rebuild trust in Lebanon’s fiscal system.
- Keywords
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JEL Classification (Paper profile tab)H26, H21, M41
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References47
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Tables8
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Figures2
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- Figure 1. Conceptual framework
- Figure 2. Second-order structural modeling and goodness of fit
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- Table 1. Demographics
- Table 2. Operational definition and references
- Table 3. Normality distribution
- Table 4. Convergent validity (component matrix)
- Table 5. Divergent validity (Correlations and VIF)
- Table 6. Regression weights
- Table 7. Hypotheses testing and regression weights
- Table A1. Questionnaire
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The influence of unverified news and electronic word-of-mouth on customer satisfaction and purchase intention: An empirical study on the food and beverage industry
Ngoc-Hong Duong ,
Chi Viet Duong ,
Thien Kim Nguyen Ba ,
Bao Tran Tran ,
Minh Chau Thai
doi: http://dx.doi.org/10.21511/im.21(1).2025.12
Innovative Marketing Volume 21, 2025 Issue #1 pp. 142-156 Views: 5024 Downloads: 711 TO CITE АНОТАЦІЯIn the digital age, unverified news and electronic word-of-mouth (e-WOM) have become pervasive, raising concerns about their influence on customer behavior and decision-making. This research aims to investigate how unverified news affects customer purchase intention and satisfaction, emphasizing the mediating role of brand image within customer relationship management. Using the Elaboration Likelihood Model (ELM) as the theoretical framework, the study collected the data from 378 undergraduate and postgraduate students in Vietnam. The hypotheses were tested through Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS4. There are two significant results. Firstly, unverified news has significantly influenced brand image and trust, leading to customer satisfaction and purchase intention. Secondly, brand image plays a mediating role in the relationship between e-WOM and purchase intention. This research contributes to the marketing literature by demonstrating how unverified news shapes consumer behavior. The findings provide actionable insights for businesses to adapt their marketing strategies, addressing the growing challenges of misinformation to improve brand trust and customer satisfaction in today’s information-driven market.
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Sustainable consumption in Indonesia: Health awareness, lifestyle, and trust among Gen Z and Millennials
Thalia Agustina , Evi Susanti ,
Junaid Ali Saeed Rana 
doi: http://dx.doi.org/10.21511/ee.15(1).2024.07
Environmental Economics Volume 15, 2024 Issue #1 pp. 82-96 Views: 4117 Downloads: 1043 TO CITE АНОТАЦІЯThis study explores the pathways to sustainable consumption among Gen Z and Millennials in Indonesia, focusing on the roles of health awareness, lifestyle behavior, and trust. Sustainable consumption in this context refers to conscientious choices made by individuals to minimize negative impacts on the environment and society while supporting personal health and well-being. A total of 210 respondents, representing consumers aged 18 to 42, who had purchased from healthy food restaurants in Jakarta, participated in the survey. This age range was chosen to encompass both Generation Z and Millennials, with a focus on individuals who are likely to be financially independent and capable of purchasing food for themselves. This sample was chosen to capture insights from key demographics known for their influence on consumption patterns and environmental awareness. Utilizing structural equation modeling, the analysis reveals that health awareness and lifestyle behavior significantly influence healthy food choices and sustainable consumption patterns. The direct path coefficient from lifestyle behavior to sustainable consumption (β = 0.394) surpassed that of health awareness (β = 0.134), underscoring the importance of lifestyle factors in driving sustainable consumption behaviors. Furthermore, trust emerged as a significant mediator between these factors and sustainable consumption. Health awareness and lifestyle behavior explained 65.3% of the variance in healthy food choices and influenced consumer trust by 39.7%. Additionally, lifestyle behavior and trust accounted for 61.2% of the variance in sustainable consumption. These findings highlight the critical role of lifestyle choices and trust-building efforts in fostering sustainable consumption behaviors among Gen Z and Millennials in Indonesia.
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Effect of corporate governance on the financial performance of commercial banks in Nigeria
Lawrence Uchenna Okoye ,
Felicia Olokoyo ,
Johnson I. Okoh ,
Felix Ezeji ,
Rhoda Uzohue
doi: http://dx.doi.org/10.21511/bbs.15(3).2020.06
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Acknowledgment
The authors acknowledge the support of Covenant University towards the publication of this paper.
