Restaurant managers' attitude towards rationalizing basic taxi education complementing voluntary compliance/ (Record no. 9842)

000 -LEADER
fixed length control field 02163nam a22002177a 4500
001 - CONTROL NUMBER
control field 9842
003 - CONTROL NUMBER IDENTIFIER
control field OCLRC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20260730103754.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 230201t xxu||||| |||| 00| 0 eng d
040 ## - CATALOGING SOURCE
Original cataloging agency OCLRC
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number (Call Number) T 658 2020 367
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Nabua, Franicis F.
245 ## - TITLE STATEMENT
Title Restaurant managers' attitude towards rationalizing basic taxi education complementing voluntary compliance/
Statement of responsibility, etc. Franicis F. Nabua.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc. Parañaque City:
Name of publisher, distributor, etc. Olivarez College,
Date of publication, distribution, etc. 2020.
502 ## - DISSERTATION NOTE
Dissertation note Master Thesis
520 ## - SUMMARY, ETC.
Summary, etc. Tax education enables every citizen in the country to acquire basic knowledge on the tax system and the taxes collected from them, With reasonable understanding of the tax laws, people are willing to respect the tax system and become more compliant to pay tax instead of evading from it. This study attempted to determine the attitude of restaurant managers in Parañaque City towards rationalization of basic tax education to effect their voluntary tax compliance through a proposed relevant program. It employed quantitative descriptive correlation method using survey questionnaire among 198 owner-managers of participating restaurants in BF Homes, Parañaque City. Weighted Mean, Pearson r Correlation Coefficient and t-test were utilized for the statistical treatment of data. Results showed that the restaurant owner-managers are not much convinced on the idea of rationalizing tax education in terms of income tax, percentage tax, value added tax and withholding tax. As a result, they are just moderately compliant due to complication in tax laws and have lack of knowledge about it. the results are consistent among three groups of respondents, such as those managing by way of single proprietorship, partnership, and corporation. Hence, there established a strong relationship between the latter's attitude towards rationalization of basic tax education and their voluntary tax compliance. Thus, in addressing the identified concern, a tax education program was developed and proposed for this purpose.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Subject Entry Tax Education.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Subject Entry Rationalization.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Subject Entry Tax compliance.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Analytics
Location (call number prefix code) T 658 2020 367
Holdings
Withdrawn status Lost status Piece physical condition (Damaged Status) Not for loan Home library Current library (holdingbranch) Date acquired Total checkouts Full call number Date last seen Price effective from Koha item type
        Olivarez College Learning Resource Center Graduate School Library 07/30/2026   T 658 2020 367 07/30/2026 07/30/2026 Theses/Dissertation