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National pride, trust in government and tax compliance: evidence from an environment of severe political instability

Fareg Mustafa Abodher Orcid Logo, Mohamed Elmagrhi Orcid Logo, Mohamed A. Shlof

Journal of Applied Accounting Research, Volume: 26, Issue: 5, Pages: 1086 - 1105

Swansea University Author: Mohamed Elmagrhi Orcid Logo

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DOI (Published version): 10.1108/jaar-11-2023-0335

Abstract

Purpose This study examines whether national pride and trust in government can influence tax non-compliance among the Libyan self-employed taxpayers, drawing on insights from social identity and slippery slope theories. Design/methodology/approach This study utilised a quantitative research methodol...

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Published in: Journal of Applied Accounting Research
ISSN: 0967-5426 1758-8855
Published: Emerald Publishing Limited 2025
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URI: https://cronfa.swan.ac.uk/Record/cronfa69004
first_indexed 2025-03-02T10:25:56Z
last_indexed 2025-11-11T06:48:58Z
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spelling 2025-11-10T13:32:31.2996314 v2 69004 2025-03-02 National pride, trust in government and tax compliance: evidence from an environment of severe political instability 4def956b7e2d996ad0bfbfcb710b7ef6 0000-0003-3803-8496 Mohamed Elmagrhi Mohamed Elmagrhi true false 2025-03-02 CBAE Purpose This study examines whether national pride and trust in government can influence tax non-compliance among the Libyan self-employed taxpayers, drawing on insights from social identity and slippery slope theories. Design/methodology/approach This study utilised a quantitative research methodology by surveying 312 self-employed taxpayers in Libya. The collected data was then analysed using partial least squares structural equation modelling (PLS-SEM). Findings This study provides evidence that national pride and trust in government are positively and significantly linked to tax non-compliance behaviours among Libyan self-employed taxpayers. This finding is consistent with the expectations of social identity and slippery slope theories, indicating that lower levels of national pride and trust in government among Libyan self-employed taxpayers may contribute to their engagement in tax non-compliance behaviours. Research limitations This study uses data relating to Libyan self-employed taxpayer living in Tripoli, and hence the results of this study may not be generalisable to other regions of Libya. Practical implications The results of this study have important implications to governments, policymakers, tax authorities, and researchers. For example, our findings highlight possible opportunities for the Libyan government and tax authorities to increase tax compliance among self-employed taxpayers, where the findings may motivate these bodies to implement strategies that can enhance individuals’ sense of national pride and trust in government, and hence influence their tax compliance behaviours. Originality/value This study contributes and extends existing literatures by offering timely evidence on the extent to which national pride and trust in government can influence self-employed taxpayers’ tax compliance behaviours in an environment of severe political instability, where legal system is dysfunctional. Journal Article Journal of Applied Accounting Research 26 5 1086 1105 Emerald Publishing Limited 0967-5426 1758-8855 National pride, Trust in government, Tax non-compliance behaviours, Self-employed taxpayers, Libya 31 10 2025 2025-10-31 10.1108/jaar-11-2023-0335 COLLEGE NANME Management School COLLEGE CODE CBAE Swansea University Not Required None 2025-11-10T13:32:31.2996314 2025-03-02T10:18:35.9782463 Faculty of Humanities and Social Sciences School of Management - Accounting and Finance Fareg Mustafa Abodher 0000-0002-5217-6521 1 Mohamed Elmagrhi 0000-0003-3803-8496 2 Mohamed A. Shlof 3 69004__34034__f60a3eebbb4a49cab614c7cb8a2ce3f5.pdf 69004.AAM.pdf 2025-04-14T15:19:07.3102990 Output 364330 application/pdf Accepted Manuscript true Author accepted manuscript document released under the terms of a Creative Commons CC-BY licence using the Swansea University Research Publications Policy (rights retention). true eng https://creativecommons.org/licenses/by/4.0/deed.en
title National pride, trust in government and tax compliance: evidence from an environment of severe political instability
spellingShingle National pride, trust in government and tax compliance: evidence from an environment of severe political instability
Mohamed Elmagrhi
title_short National pride, trust in government and tax compliance: evidence from an environment of severe political instability
title_full National pride, trust in government and tax compliance: evidence from an environment of severe political instability
title_fullStr National pride, trust in government and tax compliance: evidence from an environment of severe political instability
title_full_unstemmed National pride, trust in government and tax compliance: evidence from an environment of severe political instability
title_sort National pride, trust in government and tax compliance: evidence from an environment of severe political instability
author_id_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6
author_id_fullname_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6_***_Mohamed Elmagrhi
author Mohamed Elmagrhi
author2 Fareg Mustafa Abodher
Mohamed Elmagrhi
Mohamed A. Shlof
format Journal article
container_title Journal of Applied Accounting Research
container_volume 26
container_issue 5
container_start_page 1086
publishDate 2025
institution Swansea University
issn 0967-5426
1758-8855
doi_str_mv 10.1108/jaar-11-2023-0335
publisher Emerald Publishing Limited
college_str Faculty of Humanities and Social Sciences
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hierarchy_top_id facultyofhumanitiesandsocialsciences
hierarchy_top_title Faculty of Humanities and Social Sciences
hierarchy_parent_id facultyofhumanitiesandsocialsciences
hierarchy_parent_title Faculty of Humanities and Social Sciences
department_str School of Management - Accounting and Finance{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Accounting and Finance
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description Purpose This study examines whether national pride and trust in government can influence tax non-compliance among the Libyan self-employed taxpayers, drawing on insights from social identity and slippery slope theories. Design/methodology/approach This study utilised a quantitative research methodology by surveying 312 self-employed taxpayers in Libya. The collected data was then analysed using partial least squares structural equation modelling (PLS-SEM). Findings This study provides evidence that national pride and trust in government are positively and significantly linked to tax non-compliance behaviours among Libyan self-employed taxpayers. This finding is consistent with the expectations of social identity and slippery slope theories, indicating that lower levels of national pride and trust in government among Libyan self-employed taxpayers may contribute to their engagement in tax non-compliance behaviours. Research limitations This study uses data relating to Libyan self-employed taxpayer living in Tripoli, and hence the results of this study may not be generalisable to other regions of Libya. Practical implications The results of this study have important implications to governments, policymakers, tax authorities, and researchers. For example, our findings highlight possible opportunities for the Libyan government and tax authorities to increase tax compliance among self-employed taxpayers, where the findings may motivate these bodies to implement strategies that can enhance individuals’ sense of national pride and trust in government, and hence influence their tax compliance behaviours. Originality/value This study contributes and extends existing literatures by offering timely evidence on the extent to which national pride and trust in government can influence self-employed taxpayers’ tax compliance behaviours in an environment of severe political instability, where legal system is dysfunctional.
published_date 2025-10-31T05:27:02Z
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