A CONCEPTUAL AND FACTORIAL REVIEW OF THE DETERMINANTS OF INCOME TAX COMPLIANCE

Amit Nigam

No 2016-09-09, Working papers from Voice of Research

Abstract: The objective of this paper is to review the factors from a viewpoint of social marketing that control taxpayer compliance. To conduct study, 20 years data from across the globe availablebetween 1984 and 2014 was collected. There were too many findings revealed during the study. First, many of the literature applied varied nature of factors, which in turn make the comparison too difficult across numerous studies. Second, numerous researchers lacked in explaining the choice of independent variable as they have carried out the research in the absence of a theoretical framework. Since the presence of a theoretical context increases understanding of the important variables that affect a scenario, hence this paucity creates the gap in the tax literature and did not provide any significant solution on the key determinants of income tax compliance. Third, collective investigation of the literature displayed that the three key determinants of income tax compliance that can be considered as good predictors were normative, attitudinal and subjective control. Further, the outcomes of the study recommend few policy actions that need to be addressed in future research. First, it is suggested that the future research focuses on to develop theory centered number of appropriate determining factor of tax compliance which can measure precise forecasts. Second, it is recommended to tax policy makers todiscontinue from limited practice of the orthodox forced approaches (subjective control variables) usually used to coerce tax compliance. Further, the policy makers are advised to use a controlled method in implementation of tax that can encourage intended compliance through variation of norms and attitudes. Key words: Conceptual, Factorial Review, Determinants, Income Tax Compliance Policy

Date: 2016-09
New Economics Papers: this item is included in nep-iue and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.voiceofresearch.org/doc/Sep-2016/Sep-2016_9.pdf Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vor:issues:2016-09-09

Access Statistics for this paper

More papers in Working papers from Voice of Research The Editor, Voice of Research E/1, Samay Appartments, Behind NID, Paldi. Ahmedabad. 380007.
Bibliographic data for series maintained by Dr. Avdhesh Jha ( this e-mail address is bad, please contact ).