In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …

Purpose This research systematically reviewed studies on tax compliance based on five
determinants consisting of tax services, trust in government, personal norm, social norm and …

The slippery slope framework of tax compliance emphasizes the importance of trust in
authorities as a substantial determinant of tax compliance alongside traditional enforcement …

The slippery slope framework explains tax compliance along two main dimensions, trust in
authorities and power of authorities, which influence taxpayers' compliance attitudes …

Tax compliance represents a social dilemma in which the short-term self-interest to minimize
tax payments is at odds with the collective long-term interest to provide sufficient tax funds …

In this study, the tax compliance behavior of independent accounting professionals is
examined and among the variables that affect this behavior, the effects of the variables of tax …

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

Each country designs its own scheme to achieve green financing and, in general, credit is
considered to be a fundamental source of greening financial systems. The novelty of this …

The “slippery slope framework” suggests voluntary and enforced compliance as the two
motivations underlying tax compliance behavior. Using questionnaire data based on a …

The relationship between justice and trust with tax compliance behavior in Malaysia was
studied. Previous studies have acknowledged the perception that justice does have an …