Paper Title :Tax Compliance of Individual Taxpayers: A Systematic Literature Review
Author :Murad Ali Ahmad Al-Zaqeba, Suhaila Abdul Hamid, Izlawanie Muhammad
Article Citation :Murad Ali Ahmad Al-Zaqeba ,Suhaila Abdul Hamid ,Izlawanie Muhammad ,
(2018 ) " Tax Compliance of Individual Taxpayers: A Systematic Literature Review " ,
International Journal of Management and Applied Science (IJMAS) ,
pp. 47-57,
Volume-4,Issue-6
Abstract : Majority of previous studies are empirical, and researchers have no agreement regarding the factors that affect the
compliance of tax by individual taxpayers. The purpose of this study is to review, consolidate and integrate the findings of
previous studies to identify the factors that affect the tax compliance. More than 130 studies were identified, screened and
refined. As a result, a total of 32 articles were included in this study. The articles were analyzed, and frequency analysis was
conducted to identify the factors, theories, countries, methodological approach, sample size, and chronology of studies. The
findings indicate that attitude, subjective norms, fairness, tax knowledge, trust, tax complexity, moral intensity are among the
most important factors. The theory of Planned Behaviour and Fairness theory are the most used theories in the literature of
tax compliance. Malaysia received the largest share of studies followed by Austria. Studies in developing countries
outperformed the studies in developed ones. Majority of the studies are quantitative followed by experimental and mix
methods. Decision makers can utilize the findings of this study to improve tax compliance.
Keywords - Tax Compliance, Theory of PlannedBehavior (TPB), Fairness Theory
Type : Research paper
Published : Volume-4,Issue-6
DOIONLINE NO - IJMAS-IRAJ-DOIONLINE-12777
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Copyright: © Institute of Research and Journals
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Published on 2018-08-23 |
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