ECONOMIC AND SOCIAL FACTORS OF TAX COMPLIANCE BEHAVIOUR: A SYSTEMATIC LITERATURE REVIEW
DOI:
https://doi.org/10.67199/gb80yx80Keywords:
Tax compliance literature review, social factors, economic factorsAbstract
This study is a systematic literature review on emperical studies about tax compliance. The reviewed covered different journals and conferences papers covering a period of 14 years 2011-2024 from both developed and developing economies. The purpose of the study is to examined the literature on the determinants of tax compliance behaviours published in a variety of journals to synchronized their findings. The review also discussed the methodological related issues together with their measurements used by the emperically reviewed studies. The study discovered that there are diversed perspectives in terms of the publications trend, classification of tax compliance, countries and industries studied. The study also highlight different factors that can possibily leads to the tax noncompliance. This review has considered economic and social factors very significant in determining the tax compliance behaviours. Thus, this review concludes that more studies are encourage to be undertaking in future considering the magnitute of these factors and other factors such as psychological factor of taxpayers specifically their point of view when it cames to tax compliance to the relevant authorities in their respective tax jurisdiction.
Keywords: Tax compliance literature review, social factors, economic factors
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