Purpose The purpose of this paper is to conduct a systematic review of the factors that shape
tax morale. A large range of random explanatory variables identified in the literature as …

Since the 1950s (Schmölders, 1959) it is well known that behavioral aspects have an
influence on tax evasion or tax compliance. In particular, interactions among the various …

The slippery slope framework of tax compliance integrates different determinants of tax
compliance and assigns them to one of two major dimensions. Accordingly, tax compliance …

The Slippery Slope Framework of tax compliance postulates that citizens' compliance
depends on the power of the authorities to enforce compliance and/or trust in the authorities …

The “slippery slope” framework is an alternative approach for research in tax compliance
that suggests two key variables to obtain taxpayers' compliance: trust and power …

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

This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia.
The objectives were specifically to identify determinants and challenges of tax compliance …

Governments have become increasingly interested in the 'explosion'of research into
taxpayer behaviour. This article briefly reviews two main theories of tax compliance …

A number of factors may be responsible for low compliance in income tax administration in
Nigeria. However, taxpayers' attitude has been identified as one factor that play important …

In tax compliance research, there has been a significant shift in research paradigms, from an
emphasis on enforcement to approaches that stress cooperation. In this paper, we trace this …