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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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Principais autores: Divakaran Reddy, Asogan Moodley, Oludayo Olugbara
Formato: Artigo
Idioma:Inglês
Publicado em: AOSIS 2024-12-01
coleção:South African Journal of Economic and Management Sciences
Assuntos:
tax compliance factors
meta-analysis
tax gap
theory of planned behaviour
taxpayer behaviour
Acesso em linha:https://sajems.org/index.php/sajems/article/view/5738
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