This paper is based on a simple proposition, which we believe but cannot prove: If taxpayers support the way their tax … dollars are spent, they are more likely to comply voluntarily and less likely to change their behavior to avoid tax. To show … economics and psychology literature on prosocial behavior, and also invoke philanthropy as a “real world” analogy; after all …

billions of dollars in taxes every year, but given their demographic profile are likely to pay taxes at a higher effective tax …

externalities, regulating trade, stimulating representation and achieving tax justice as well as building state accountability and … mobilisation, hence the rejuvenated focus to bring the sector into the tax baskets. Through a critical literature review, this … study sought to identify the varying motivations tabled by the various stakeholders (policymakers, scholars and tax …