NEW PROPOSED TITLE: Nature vs Nurture: A Comparative Study on the Causal Relationship of Tax

Understanding and Tax Practices of Internet-based Micro-Food Business in Manila City

STATEMENT OF THE PROBLEM :

1. What are the current tax practices micro-food businesses have?

2. What are the different means used to gain tax understanding?

2.1 Societal Norms

2.2 Formal Education

3. What is the current level of understanding does the business owners have?

3.1 Level of understanding from societal norms

3.2 Level of understanding from formal education

4. What are the different ways in which tax understanding influences tax practices?

HYPOTHESIS: aling knowledge yung mas effective para mapadali buhay nila in the pursuit of tax

practices (how to measure tax practice)

NEW PROPOSED TITLE: Relationship of Tax Understanding Background on the Tax Practices of Internet-

based Micro-food Businesses in Manila City

 SOP Objective Survey Questionnaire
What are the To identify the DEMOGRAPICS
current tax current tax Years of
practices practices of business
micro-food micro-food operation
businesses businesses. No. of
have? employee
Business
industry
Total
capital
Educational
attainment
of the
owner
Years in
business of
the owner

1– 2– 3 – Agree 4–
Strongly Disagree Strongly
disagree Agree
Your
business
pays for a
license
permit
prior to the
operation.
Your
business is
registered
with BIR.
Your
business is
paying
annual
income tax
to BIR.
Your
business
has BIR-
registered
books of
 accounts.
Your
business
has BIR-
issued
Official
Receipts
(OR).
What are the To know the 1– 2– 3– 4–
different classification Strongly Disagree Agree Strongly
means used to of the means disagree Agree
gain tax of obtaining
I went to school in
understanding tax
order to establish a
? understanding
business.
.
I went to seminars
to widen my
knowledge in
running a business.
My background on
taxation came from
school.
My background on
taxation came from
the day-to-day
transactions of the
business.
Is reaching college
level important?

Is having a business
degree vital before
running a business?
Do you believe that
a business can
succeed out of the
bare experience of
the owner?

What is the To determine

current level of the level of
understanding knowledge of
does the the business 1– 2– 3– 4–
business owners in Strongly Disagree Agree Strongly
owners have? terms of disagree Agree
taxation.
I am aware of the
taxation system in
the Philippines
I know that taxation
is an inherent
power of the
government
I am aware that
failure to comply
with my tax
obligations can
penalize me
I am updated on the
recent changes and
updates in the tax
code
I am aware that the
government

What are the To know the 1– 2- 3– 4–

different ways different ways Strongly Disagre Agree Strongly
in which tax on how tax Disagree e Agree
understanding understanding When I learn of a
influences tax influences tax tax increase, my
practices? practices. business practices
are negatively
affected.
When I learn of a
tax increase, my
business practices
are positively
affected.
When I learn of a
tax decrease, my
business practices
are affected
negatively.
When I learn of a
tax decrease, my
business practices
are affected
positively.
My understanding
of tax reflects in
my business
practices.
When I encounter
new knowledge of
tax, I incorporate
it into my tax
practices.
Tax penalties
affect the tax
practices in my
business
operation
negatively.
Tax penalties
affect the tax
practices in my
business
operation
positively.