This study examines factors influencing the tax compliance of small-and medium-sized
enterprises (SMEs) for income-tax reporting requirements in Indonesia. Using multiple …

This study investigated whether tax ethics and social norms constitute true motivations for
tax compliance, or whether they are mere rationalisations of self-interested behaviour. Cross …

Previous research has yielded inconsistent evidence for the impact of justice perceptions on
tax compliance. This article suggests a more differentiated view on the basis of 2 congenial …

The Slippery Slope Framework argues that taxpayers' trust in government and their
perceptions of government's power explain the extent of their tax compliance. This study …

I develop a unifying conceptual framework of corporate tax planning. The framework
accommodates constructs frequently studied in empirical tax accounting research, ie tax …

ax morale has received a growing attention in academics as well as in public life. The
relevance of tax morale for fiscal policy cannot be neglected as tax morale can help to …

Purpose This paper examined tax compliance and its impact on agrochemical traders in
Ghana. Design/methodology/approach Based on the registered agrochemical lists obtained …

The “slippery slope” framework assumes that trust and power are alternative approaches to
attaining taxpayers' compliance and for reducing tax evasion. This study aimed to …

Purpose Numerous studies have been done on various aspects of tax evasion in recent
years. Some studies focus on compliance, while others examine more esoteric topics, such …

The tax compliance literature indicates that many factors, including, economic, social,
psychological and demographic, impact upon the compliance behaviour of individual …