studies focus their attention on tax compliance factors associated with trust and power. Therefore, this study is dedicated to … fully exploring these factors. The results show that most factors had a significant influence on trust and power. The … results also confirm that trust leads to voluntary compliance and voluntary compliance in turn positively affects overall tax …

aggregate level. Results show that both trust and power are positively correlated with higher tax compliance. Trust and power … also moderate each other: the lower trust, the greater the compliance-increasing impact of power. However, the positive …

fairness directly influence voluntary tax compliance, meanwhile social norms and trust in government have an indirect impact on …