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CROSSREF · CITED PUBLICATIONS100.0%
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Crossref citation coverage: 1 / 1 publications (100.0%). Latest observation: 21 Oct 2026, 07:22 UTC. Means and percentages use records with known counts.

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1 publications

JOURNAL ARTICLE

The negative effects of application of increase taxes: a case of residents of Papua New Guinea University of Technology

Viswanadham Nadiminti · Bomoteng Bapa · Tipeo Othlyn

International Journal of Research in Business and Social Science · 2023

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Taxation is a major source of revenue for every government of countries around the world. In which the government can be able to generate revenue to finance its expenditure on funding infrastructures and providing basic goods and services to the people in the economy.  Fluctuation in the rates of taxes either increases or decreases occurred because the government is attempting to either generate government revenue or to control the economic growth. The main objective of the study was to measure the effect of income tax on the public. The research approach used in this study was the quantitative approach. A convenience sampling technique was used for this study. The sample size is 50. When there is inflation tax rates increase and there are negative effects that come along with it and were faced by the taxpayers since the amount of money to be paid for as tax increases. Therefore in this study, we are going to look at the negativities caused by increased tax rates and were faced by the taxpayers. The study recommends that the government has to apply a strategic plan to reduce the negative impact of taxation.

DOI 10.20525/ijrbs.v12i5.27002 Crossref citations1 OpenAlex citations