Determinants of Tax Compliance: a Systematic Review

Manchilot Tilahun

doi:doi:10.11648/j.eco.20190801.11

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Determinants of Tax Compliance: a Systematic Review

Manchilot Tilahun

Published in Economics (Volume 8, Issue 1)

Received: 24 December 2018 Accepted: 24 January 2019 Published: 21 February 2019

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Abstract

This paper has investigated the empirical research by exploring the factors of compliance decision. Tax compliance is important for governments since tax is the essential source of their revenue in developing as well as developed countries. Nowadays the roles of governments have been increasing and because of this they must have to collect more tax revenues. But, they can’t do this because of tax non compliance. Literatures have indicated that the tax compliance decision of taxpayers will be affected by a number of factors like penalty, tax system fairness, tax rate, probability of detection and being audited, etc. Itargues that the tax authorities shall have to keep the tax system to be fair, maintain appropriate levels of penalty, rather than merely relying on carrot and stick approach the government and the tax administrative body should excel on responsible citizens’ approach.

Published in	Economics (Volume 8, Issue 1)
DOI	10.11648/j.eco.20190801.11
Page(s)	1-7
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2019. Published by Science Publishing Group

Keywords

Fairness of the Tax System, Probability of Being Audited, Tax Compliance, Tax Rate

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APA Style

Manchilot Tilahun. (2019). Determinants of Tax Compliance: a Systematic Review. Economics, 8(1), 1-7. https://doi.org/10.11648/j.eco.20190801.11

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ACS Style

Manchilot Tilahun. Determinants of Tax Compliance: a Systematic Review. Economics. 2019, 8(1), 1-7. doi: 10.11648/j.eco.20190801.11

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AMA Style

Manchilot Tilahun. Determinants of Tax Compliance: a Systematic Review. Economics. 2019;8(1):1-7. doi: 10.11648/j.eco.20190801.11

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@article{10.11648/j.eco.20190801.11,
  author = {Manchilot Tilahun},
  title = {Determinants of Tax Compliance: a Systematic Review},
  journal = {Economics},
  volume = {8},
  number = {1},
  pages = {1-7},
  doi = {10.11648/j.eco.20190801.11},
  url = {https://doi.org/10.11648/j.eco.20190801.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.eco.20190801.11},
  abstract = {This paper has investigated the empirical research by exploring the factors of compliance decision. Tax compliance is important for governments since tax is the essential source of their revenue in developing as well as developed countries. Nowadays the roles of governments have been increasing and because of this they must have to collect more tax revenues. But, they can’t do this because of tax non compliance. Literatures have indicated that the tax compliance decision of taxpayers will be affected by a number of factors like penalty, tax system fairness, tax rate, probability of detection and being audited, etc. Itargues that the tax authorities shall have to keep the tax system to be fair, maintain appropriate levels of penalty, rather than merely relying on carrot and stick approach the government and the tax administrative body should excel on responsible citizens’ approach.},
 year = {2019}
}

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TY  - JOUR
T1  - Determinants of Tax Compliance: a Systematic Review
AU  - Manchilot Tilahun
Y1  - 2019/02/21
PY  - 2019
N1  - https://doi.org/10.11648/j.eco.20190801.11
DO  - 10.11648/j.eco.20190801.11
T2  - Economics
JF  - Economics
JO  - Economics
SP  - 1
EP  - 7
PB  - Science Publishing Group
SN  - 2376-6603
UR  - https://doi.org/10.11648/j.eco.20190801.11
AB  - This paper has investigated the empirical research by exploring the factors of compliance decision. Tax compliance is important for governments since tax is the essential source of their revenue in developing as well as developed countries. Nowadays the roles of governments have been increasing and because of this they must have to collect more tax revenues. But, they can’t do this because of tax non compliance. Literatures have indicated that the tax compliance decision of taxpayers will be affected by a number of factors like penalty, tax system fairness, tax rate, probability of detection and being audited, etc. Itargues that the tax authorities shall have to keep the tax system to be fair, maintain appropriate levels of penalty, rather than merely relying on carrot and stick approach the government and the tax administrative body should excel on responsible citizens’ approach.
VL  - 8
IS  - 1
ER  -

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Author Information

Manchilot Tilahun

Department of Accounting and Finance, Raya University, Maichew, Ethiopia

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Manchilot Tilahun. (2019). Determinants of Tax Compliance: a Systematic Review. Economics, 8(1), 1-7. https://doi.org/10.11648/j.eco.20190801.11

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ACS Style

Manchilot Tilahun. Determinants of Tax Compliance: a Systematic Review. Economics. 2019, 8(1), 1-7. doi: 10.11648/j.eco.20190801.11

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AMA Style

Manchilot Tilahun. Determinants of Tax Compliance: a Systematic Review. Economics. 2019;8(1):1-7. doi: 10.11648/j.eco.20190801.11

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@article{10.11648/j.eco.20190801.11,
  author = {Manchilot Tilahun},
  title = {Determinants of Tax Compliance: a Systematic Review},
  journal = {Economics},
  volume = {8},
  number = {1},
  pages = {1-7},
  doi = {10.11648/j.eco.20190801.11},
  url = {https://doi.org/10.11648/j.eco.20190801.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.eco.20190801.11},
  abstract = {This paper has investigated the empirical research by exploring the factors of compliance decision. Tax compliance is important for governments since tax is the essential source of their revenue in developing as well as developed countries. Nowadays the roles of governments have been increasing and because of this they must have to collect more tax revenues. But, they can’t do this because of tax non compliance. Literatures have indicated that the tax compliance decision of taxpayers will be affected by a number of factors like penalty, tax system fairness, tax rate, probability of detection and being audited, etc. Itargues that the tax authorities shall have to keep the tax system to be fair, maintain appropriate levels of penalty, rather than merely relying on carrot and stick approach the government and the tax administrative body should excel on responsible citizens’ approach.},
 year = {2019}
}

Copy | Download

TY  - JOUR
T1  - Determinants of Tax Compliance: a Systematic Review
AU  - Manchilot Tilahun
Y1  - 2019/02/21
PY  - 2019
N1  - https://doi.org/10.11648/j.eco.20190801.11
DO  - 10.11648/j.eco.20190801.11
T2  - Economics
JF  - Economics
JO  - Economics
SP  - 1
EP  - 7
PB  - Science Publishing Group
SN  - 2376-6603
UR  - https://doi.org/10.11648/j.eco.20190801.11
AB  - This paper has investigated the empirical research by exploring the factors of compliance decision. Tax compliance is important for governments since tax is the essential source of their revenue in developing as well as developed countries. Nowadays the roles of governments have been increasing and because of this they must have to collect more tax revenues. But, they can’t do this because of tax non compliance. Literatures have indicated that the tax compliance decision of taxpayers will be affected by a number of factors like penalty, tax system fairness, tax rate, probability of detection and being audited, etc. Itargues that the tax authorities shall have to keep the tax system to be fair, maintain appropriate levels of penalty, rather than merely relying on carrot and stick approach the government and the tax administrative body should excel on responsible citizens’ approach.
VL  - 8
IS  - 1
ER  -

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