Purpose The purpose of this paper is to conduct a systematic review of the factors that shape
tax morale. A large range of random explanatory variables identified in the literature as …

Tax morale was found in literature to shape tax compliance behaviour and to be significantly
correlated with strategies of tax effort across countries. In addition views regarding the …

Tax evasion involves the deliberate act of noncompliance to tax legislation and the
disregard of tax payments from the citizens. Moreover, many citizens do not directly violate …

Taxes are essential for a government to function correctly, because they fund public services
and promote long-term growth in a country. Tax morale is a positive attitude toward taxation …

Determinar la relación de los factores que inciden en el cumplimiento tributario de las
microempresas en Guayaquil es el objetivo de esta investigación que se aborda con un …

This study attempts to analyze the driving factors of tax morale in selected North African
countries over the period 1984–2022. For this purpose, we use simulated ARDL and …

This paper examines whether the relationship between individuals' socio-economic
characteristics and subjective well-being differs across European countries with varying …

Purpose This paper aims to investigate the moderating influence of religiosity on the effect of
taxpaying attitudes on the tax compliance behaviour of entrepreneurial firms in Nigeria …

The growth of the informal sector in African countries has largely been viewed as an escape
from regulation and deliberate intention to avoid paying taxes and these views have been …

Abstract Taxing the Informal Sector (IS) and its taxpayers' compliance level has become a
focus of attention in recent times by scholars and policy makers because of IS contribution to …