Purpose This research systematically reviewed studies on tax compliance based on five
determinants consisting of tax services, trust in government, personal norm, social norm and …

In response to recent calls to extend the underlying theories used in the literature (O'Fallon
and Butterfield in J Bus Ethics 59 (4): 375–413, 2005; Craft in J Bus Ethics 117 (2): 221–259 …

The present study aimed to adopt the extended theory of planned behavior (TPB) to
determine the intentions of owner-managers in SMEs towards engaging in sales tax …

This paper presents results from two large-scale natural field experiments that tested the
effect of social norm messages on tax compliance. Using administrative data from> 200,000 …

This research aims to examine the factors that have an influence on tax compliance. The
independent variables used in this study are the variables of tax knowledge, tax sanctions …

Behavioural interventions that leverage social norms are widely used to foster energy
conservation. For instance, home energy reports combine information on others' behaviour …

This study explores the role of norms in employees' compliance with an organizational
information security policy (ISP). Drawing upon norm activation theory, social norms theory …

Governments have become increasingly interested in the 'explosion'of research into
taxpayer behaviour. This article briefly reviews two main theories of tax compliance …

Purpose Although zakat is a principal way to redistribute wealth, a unique practice designed
to achieve a sustainable Islamic economic and social system, zakat institutions and …

Purpose Although Zakah is the cornerstone of the social protection system in Muslim
societies, providing relief to those in need and collecting funds from those who have access …