Factors Influencing Tax Compliance: A Literature Review


Vincent, Christina and Ahmad, Zauwiyah and Yip, Yen Yen (2020) Factors Influencing Tax Compliance: A Literature Review. In: 36th IBIMA Conference, 3-4 Nov. 2020, Virtual, Granada, Spain.

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Studies on tax compliance have evolved over the years and it is highly important to analyse on the depth of the research findings and voids that could be filled for future researches. In general, past empirical studies warrants the importance of institutional factors, attitude, social factors and enforcement factors in raising tax compliance among the taxpayers. The inadequate sample and contradicting findings are the two major voids identified from the past studies to be addressed in the upcoming tax compliance studies.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Taxpayer compliance
Subjects: H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions: Faculty of Business (FOB)
Depositing User: Ms Rosnani Abd Wahab
Date Deposited: 12 Sep 2021 14:28
Last Modified: 12 Sep 2021 14:28
URII: http://shdl.mmu.edu.my/id/eprint/8525


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