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 …

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 …

Taxpayers' voluntary compliance attitude with tax system is influenced by demographic,
individual, social, institutional and economic factors. Thus, the objective of this study was to …

This research aims to analyze the factors that infuence the compliance of individual
taxpayers to pay taxes. This is a replication from Alabede's research in 2011 in Nigeria, but …

This study aims to obtain empirical evidence about the effect of tax service, tax penalty, and
taxpayers' awareness on taxpayers' compliance. The population included individual …

While many factors influence tax compliance behaviour, this study aims to examine the effect
of the quality of tax services on the compliance behaviour of small and medium-sized …

The contribution of income taxes to the total revenue of Nigeria's government remained
consistently low and is relatively shrinking due to low tax compliance. However, from all the …

This study aims to determine the effect of tax knowledge, service quality, tax examination,
and technology on local taxpayer compliance. This study uses primary data that is based on …

The purpose of this study is to examine the direct effect of religiosity on taxpayer compliance.
In addition, this study also examines the indirect effect of religiosity on taxpayer compliance …

Tax compliance is a multi-faceted measure and theoretically, it examines payment
compliance, filing compliance, and reporting compliance. Taxpayers' are influenced by the …