Despite tax being a fundamental method to redistribute wealth and achieve a sustainable
economic and social system, tax agencies and institutions in most countries are struggling …

This paper investigates how individuals determine their tax morale levels and tax
compliance decisions. Using a questionnaire survey and a multivariate tests procedure, the …

Purpose The purpose of this paper is to establish the relationship between perceived
grounds for tax non-compliance or compliance behaviors and perceived tax compliance …

Tax compliance is an issue that can be traced back to the introduction of taxes, which is the
reason such compliance remains a significant topic in the current literature of academia and …

Tax compliance is an important issue for governments and the public alike. To meet public
needs and fund public mandates, firms around the world are expected to comply with tax …

Why do firms evade taxes? We tackle this question by studying firms in the formal sector
operating in countries with different institutional backgrounds, and comparing the incentives …

Business tax evasion is an important issue for governments. Yet the factors that determine
business tax evasion have not been sufficiently examined in the literature in general, and in …

In this paper we analyze the effects of institutional variables (corruption and governance),
structural variables (per capita income, trade openness, inflation and share of agriculture in …

The existing studies on determinants of small and medium enterprises (SMEs) tax
compliance behaviour in Sub-Saharan Africa have been criticised on account of limited …

This study explores how different factors affect tax compliance behavior among Romanian
individual taxpayers. By unpacking tax compliance into nine drivers—tax system fairness …