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 …

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 …

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

In this chapter, I review the literature on organizational justice. Specifically, I begin by
describing various forms of organizational justice and summarizing research identifying the …

Tax compliance varies across sociodemographic categories. However, research on the
relationships between compliance and age, sex, education as well as income level shows …

The aim of this study is to explain the role of tax fairness (procedural and distributive) and
taxpayer trust (cognitive) in building voluntary compliance of micro, small, and medium …

We explored the moderating role of trust in authorities in the positive effect of procedural
fairness of the tax office on voluntary compliance with tax authorities. Building on fairness …

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 …

Threat of punishment has been emphasized as one of the effective tools to deter taxpayers'
non-compliance attitudes. Thus this study aims to explore the impact of threat of punishment …

Purpose The purpose of this paper is to establish the relationship between perceived
grounds for tax non-compliance or compliance behaviors and perceived tax compliance …