Analysis attempt of the relationship between tax burden and taxpayer compliance: A literature review

Essai d'analyse de la relation entre la pression fiscale et la conformité des contribuables: Revue de littérature

Rida Belahouaoui () and El Houssain Attak
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Rida Belahouaoui: UCA - Université Cadi Ayyad [Marrakech]
El Houssain Attak: UCA - Université Cadi Ayyad [Marrakech]

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Abstract: Tax revenue mobilization remains one of the most pressing issues, especially for developing countries, as it is an important driver for the achievement of sustainable development goals. Consequently, developing countries, whose main source of financing is tax revenue, are constantly seeking to increase the level of these resources, leading to an increase in the tax burden that affects taxpayers' behavior. The objective of this article is to analyze the relationship between tax burden and taxpayer compliance through a review of the theoretical literature. Indeed, the consequences of the tax burden on taxpayers' compliance have been the subject of much research since the 14th century. According to most economists, the tax burden has a negative impact on taxpayer compliance. Ibn Khaldun showed that an ever-increasing tax burden has a direct and negative impact on taxpayers' compliance. For his part, Laffer illustrated that, due to the rational expectations of economic agents, any increase in the tax rate beyond the optimal level reduces taxpayer compliance. According to the comparative treatment model, the tax compliance rate decreases when a taxpayer perceives that his tax burden is higher than that of other taxpayers in the same group. The results of this review of the theoretical literature confirm that the tax burden is related to taxpayer compliance, so that there is a level of tax burden above which taxpayers develop tax evasion behavior.

Keywords: Tax burden; Tax compliance; Taxpayers; Determinants.; Pression fiscale; Conformité fiscale; Contribuables; Déterminants. (search for similar items in EconPapers)
Date: 2022-03-31
New Economics Papers: this item is included in nep-acc, nep-iue and nep-pbe
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2022, 3 (2-1), ⟨10.5281/zenodo.6388110⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03955121

DOI: 10.5281/zenodo.6388110

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