Factors informing tax compliance: A meta-analytical study
Background: Taxpayer compliance significantly impacts a nation’s ability to generate revenue for socioeconomic development. A need exists for a comprehensive analysis of emergent factors influencing compliance behaviour, as current research on tax noncompliance is limited. Aim: This study seeks to...
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| Format: | Article |
| Language: | English |
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AOSIS
2024-12-01
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| Series: | South African Journal of Economic and Management Sciences |
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| Online Access: | https://sajems.org/index.php/sajems/article/view/5738 |
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| _version_ | 1846116915822460928 |
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| author | Divakaran Reddy Asogan Moodley Oludayo Olugbara |
| author_facet | Divakaran Reddy Asogan Moodley Oludayo Olugbara |
| author_sort | Divakaran Reddy |
| collection | DOAJ |
| description | Background: Taxpayer compliance significantly impacts a nation’s ability to generate revenue for socioeconomic development. A need exists for a comprehensive analysis of emergent factors influencing compliance behaviour, as current research on tax noncompliance is limited.
Aim: This study seeks to determine the primary factors influencing taxpayer compliance behaviour through a critical examination of existing primary empirical studies.
Setting: The analysis draws from 45 primary international studies conducted between 2015 and 2020.
Method: Employing a quantitative approach, the study utilises a meta-analysis, guided by the PRISMA method, to systematically assess relationships within relevant literature related to tax noncompliance.
Results: Findings emphasise the importance of robust tax administration systems and public trust in governmental institutions as key drivers of taxpayer compliance. Conversely, weak government accountability contributes to tax noncompliance behaviours.
Conclusion: The study concludes that fostering both effective tax administration and public trust in the country’s governance is critical in promoting voluntary tax compliance.
Contribution: This research provides policymakers with evidence-based insights to enhance tax compliance, bolster revenue generation and support national development initiatives |
| format | Article |
| id | doaj-art-c730d10ac6bb4e849d7fc96d44536d1b |
| institution | Kabale University |
| issn | 1015-8812 2222-3436 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | AOSIS |
| record_format | Article |
| series | South African Journal of Economic and Management Sciences |
| spelling | doaj-art-c730d10ac6bb4e849d7fc96d44536d1b2024-12-18T12:45:53ZengAOSISSouth African Journal of Economic and Management Sciences1015-88122222-34362024-12-01271e1e1110.4102/sajems.v27i1.57381109Factors informing tax compliance: A meta-analytical studyDivakaran Reddy0Asogan Moodley1Oludayo Olugbara2Department of Auditing and Taxation, Faculty of Accounting and Informatics, Durban University of Technology, DurbanDepartment of Auditing and Taxation, Faculty of Accounting and Informatics, Durban University of Technology, DurbanFaculty of Accounting and Informatics, Durban University of Technology, DurbanBackground: Taxpayer compliance significantly impacts a nation’s ability to generate revenue for socioeconomic development. A need exists for a comprehensive analysis of emergent factors influencing compliance behaviour, as current research on tax noncompliance is limited. Aim: This study seeks to determine the primary factors influencing taxpayer compliance behaviour through a critical examination of existing primary empirical studies. Setting: The analysis draws from 45 primary international studies conducted between 2015 and 2020. Method: Employing a quantitative approach, the study utilises a meta-analysis, guided by the PRISMA method, to systematically assess relationships within relevant literature related to tax noncompliance. Results: Findings emphasise the importance of robust tax administration systems and public trust in governmental institutions as key drivers of taxpayer compliance. Conversely, weak government accountability contributes to tax noncompliance behaviours. Conclusion: The study concludes that fostering both effective tax administration and public trust in the country’s governance is critical in promoting voluntary tax compliance. Contribution: This research provides policymakers with evidence-based insights to enhance tax compliance, bolster revenue generation and support national development initiativeshttps://sajems.org/index.php/sajems/article/view/5738tax compliance factorsmeta-analysistax gaptheory of planned behaviourtaxpayer behaviour |
| spellingShingle | Divakaran Reddy Asogan Moodley Oludayo Olugbara Factors informing tax compliance: A meta-analytical study South African Journal of Economic and Management Sciences tax compliance factors meta-analysis tax gap theory of planned behaviour taxpayer behaviour |
| title | Factors informing tax compliance: A meta-analytical study |
| title_full | Factors informing tax compliance: A meta-analytical study |
| title_fullStr | Factors informing tax compliance: A meta-analytical study |
| title_full_unstemmed | Factors informing tax compliance: A meta-analytical study |
| title_short | Factors informing tax compliance: A meta-analytical study |
| title_sort | factors informing tax compliance a meta analytical study |
| topic | tax compliance factors meta-analysis tax gap theory of planned behaviour taxpayer behaviour |
| url | https://sajems.org/index.php/sajems/article/view/5738 |
| work_keys_str_mv | AT divakaranreddy factorsinformingtaxcomplianceametaanalyticalstudy AT asoganmoodley factorsinformingtaxcomplianceametaanalyticalstudy AT oludayoolugbara factorsinformingtaxcomplianceametaanalyticalstudy |