Self assessment system (SAS) has become the key administrative approach for both
personal and corporate taxation in developed countries including the USA, UK and …

While research has consistently found evidence for the impact of taxpayers' personal norms
(individual ethics and morality of tax paying) on levels of tax compliance, findings for the role …

This study examines factors influencing the tax compliance of small-and medium-sized
enterprises (SMEs) for income-tax reporting requirements in Indonesia. Using multiple …

Noncompliance with the income tax laws is an age-old problem, with Plato commenting on
this phenomenon in his writings over two thousand five hundred years ago [Tanzi and …

The purpose of this study is to investigate whether gender and ethnicity differences occur in
relation to tax compliance attitude and behavior. Prior studies on tax compliance have …

This cross cultural study compares the fairness perceptions of New Zealand and Malaysian
individual taxpayers of their respective income tax systems, and investigates the …

New Zealand is among the early implementers of the self-assessment system that requires
voluntary compliance among taxpayers. Despite its long experience (of more than a decade) …

Prior research shows taxpayers' perceptions of fairness leads to greater cooperation and
compliance with tax authorities. Yet our understanding of tax fairness has been hampered …

The Theory of Planned Behaviour (TPB) has received considerable attention in the
behavioural literature, but not in the tax compliance domain. The key purpose of this study is …

This cross-cultural study compares the perceptions of tax fairness of New Zealand and
Malaysian individual taxpayers of their respective national income tax systems and …