Publication:
Tax Compliance of Individual Taxpayers: A Systematic Literature Review

Simple item page
dc.contributor.authorMurad Ali Ahmad Al-Zaqebaen_US
dc.contributor.authorSuhaila Abdul Hamiden_US
dc.contributor.authorIzlawanie Muhammaden_US
dc.date.accessioned2024-05-28T05:52:35Z
dc.date.available2024-05-28T05:52:35Z
dc.date.issued2018
dc.descriptionVolume:4, Issue:6en_US
dc.description.abstractMajority 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.en_US
dc.identifier.epage57
dc.identifier.issn2394-7926
dc.identifier.issue6
dc.identifier.spage47
dc.identifier.urihttp://ijmas.iraj.in/paper_detail.php?paper_id=12777&name=Tax_Compliance_of_Individual_Taxpayers:_A_Systematic_Literature_Review
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/6724
dc.identifier.volume4
dc.language.isoen_USen_US
dc.publisherInstitute of Research and Journals (IRAJ)en_US
dc.relation.ispartofInternational Journal of Management and Applied Scienceen_US
dc.subjectTax Compliance, Theory of PlannedBehavior (TPB), Fairness Theoryen_US
dc.titleTax Compliance of Individual Taxpayers: A Systematic Literature Reviewen_US
dc.typeArticleen_US
dspace.entity.typePublication

Files

Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Tax Compliance of Individual Taxpayers A Systematic Literature Review.pdf
Size:
757.36 KB
Format:
Adobe Portable Document Format
Download

Collections

Other Publications