This study aims to examine the effect of economic factors and psychological factors on
dilemmas in tax reporting. This study considers psychological factors caused by the …

This study examines how taxpayer support for government spending can improve tax
compliance. While there is ample evidence on the deterrent effect of audit probability on …

Purpose This study offers a Bourdieu-oriented analysis of the tax compliance practice for
indigenous entrepreneurs in New Zealand. It examines the intersection of accounting and …

Enhanced revenue mobilization is essential in developing countries such as South Africa.
However, it is inevitably a complex process, both from economic and political perspectives …

Purpose Correct registration for the value-added tax (VAT) is a key aspect of tax compliance;
it is vital in ensuring adequate tax revenue collection in all countries but particularly in …

This article advances understanding of how tax administration influences social justice.
Critical accounting research is paying increasing attention to social justice, but …

Purpose: This study aims to examine the effect of trust, power, procedural fairness,
distributive fairness, tax morale, and tax complexity on voluntary compliance. This study is …

Mixed methods research is not commonly adopted by researchers studying tax compliance
behaviour despite the benefits that it can bring to research in this area. This is a method that …

The Lao PDR is economically dependent on natural resources, particularly gold and copper.
Consequently, mineral taxation is an important source of government revenue. The Lao …

Purpose The purpose of this study is to provide insights into the factors affecting the tax
morale of workers in the gig economy. Tax morale is defined as the willingness and …