L
Lutfi Hassen Ali Al-Ttaffi
Publications - 10
Citations - 106
Lutfi Hassen Ali Al-Ttaffi is an academic researcher. The author has contributed to research in topics: Income tax & Government. The author has an hindex of 5, co-authored 10 publications receiving 68 citations.
Papers
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Journal ArticleDOI
Social solidarity amid the COVID-19 outbreak: fundraising campaigns and donors' attitudes
Saeed Awadh Bin-Nashwan,Meshari Al-Daihani,Hijattulah Abdul-Jabbar,Lutfi Hassen Ali Al-Ttaffi +3 more
TL;DR: In this article, the authors examined the intrinsic and extrinsic motivations that drive people's attitudes to engage in fundraising campaigns launched in many communities, providing a richer understanding of donors' responses, and revealed that all constructs included in the model (i.e., charitable projects geared for those affected by the pandemic, Internet technology features and religiosity level) are statistically significant, except for trust in charities.
A conceptual framework for tax non-compliance studies in a Muslim country: A proposed framework for the case of Yemen
TL;DR: In this paper, the authors discuss the theoretical link between the influence of Islamic religious perspective and tax noncompliance behavior and tax service quality, public governance quality and tax system structure, which are perceived as relevant to developing and least developing countries, were considered.
Dissertation
Determinants of tax non-compliance behaviour of Yemeni SMEs : a moderating role of Islamic religious perspective
TL;DR: In this paper, the authors investigated the influence of the Islamic religious perspective, geopolitical differences, tax service quality, public governance quality, tax rate and penalties on tax non-compliance behavior in Yemeni SMEs.
Does Muslim view on tax influence compliance behaviour
TL;DR: In this paper, the authors discuss the theoretical link between the influence of Islamic religious perspective and tax compliance behavior and encourage future researchers to consider Muslim attitudes towards tax in their future tax compliance studies, particularly in any Muslimmajority community.
Service quality and income tax non-compliance among small and medium enterprises in Yemen
TL;DR: In this paper, the authors investigated the influence of tax service quality on taxpayer behavior in the context of Yemeni small and medium enterprises (SME) through a personally administered questionnaire and found that tax non-compliance in Yemen can be considered high among SME owner-managers.