Tax non-compliance and perceptions of corruption are key challenges to state-building in developing countries. Using a social psychology approach, we develop a theoretical model in which different forms of perceived corruption can adversely influence the way individual taxpayers behave. We then...

Over the last two decades, many governments have sought to take stock of the burden generally imposed by their regulations, especially in relation to taxes imposed on businesses, and to identify and adopt measures to reduce the costs of complying with such regulations. In many countries, the VAT...

The large‑scale presence and the regressive nature of tax compliance costs, especially those in respect of the value‑added tax (VAT), are well documented features of the tax systems of developed countries. Although there is less evidence available in the case of developing countries,...