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 …

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 …

This study uses the theory of planned behavior (TPB) to investigate the tax compliance
intention of citizens resident in Phnom Penh, Cambodia. TPB asserts that there are three …

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

This book brings together two leading researchers in the field to provide a comprehensive
overview of the shadow economy from a global perspective. Reviewing the advantages and …

The purpose of this desktop study was to evaluate the impact of tax knowledge on tax
compliance among small medium enterprises (SMEs) in a developing country. The study …

Across the world, many earn monetary income that they do not declare to the state for tax,
social security and/or labour law purposes. This work in the shadows is not some minor …

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 …

One of the main reasons governments of developing countries, including Vietnam, face
many difficulties in tax collection is taxpayers' non-compliance with taxes. Therefore, the …

We explored the moderating roles of legitimate and coercive power held by the tax authority
in the relationship between procedural justice, trust in the tax authority, and voluntary tax …