The studies in tax compliance, tax evasion and tax morale often largely focus on the economic and behavioural factors … responsible for tax (non)compliance, but very little attempt has been made to determine the extent to which the sociodemographic … characteristics of taxpayers influence their (non)compliance behaviour in Nigeria. Therefore, the current study examines the influence …

study considers psychological factors caused by the inconsistency of the traditional tax compliance model. The economic … an experimental method with a 2x2x2 factorial design to investigate tax compliance. The final participants comprise 196 … dilemmas. However, this study does not provide empirical evidence regarding the effect of economic factors on tax compliance …

This review paper attempted to assess the tax compliance behavior of taxpayers in Ethiopia. The objectives were … specifically to identify determinants and challenges of tax compliance behavior of taxpayers in Ethiopia. Taxes are the most … for citizens. Tax compliance involves being aware and complying with tax laws and regulations set by the government and …

This technical assistance report on Vietnam focuses on taxpayer compliance risk management (CRM)-tourism compliance …

institutions and zakat payment compliance by using the organisational legitimacy theory. Design/methodology/approach This paper … governance and compliance behaviour. Findings The paper has developed a model, adapted from Abioye et al. (2013), concerning the … influence of governance mechanisms on zakat payers' compliance using trust as a moderator. The model comprises four governance …

industry has spurred growing regulatory demands worldwide making compliance an evergreen item on the leadership and governance … agenda. Compliance with prescribed regulatory standards affords the comfort of supervisory cushion and creates a perceived … post effects of alleged wrongdoings to some extent. Compliance is therefore regarded as a safe harbour capable of shielding …

), Audit Committee, and market competition (Lerner) on the Islamic Law Compliance Risk (ILCR). We use a sample of full …