Tax Compliance Tested by Tax Justice and Tax Morality: A Literature Review

La conformité fiscale à l'épreuve de la justice fiscale et de la moralité fiscale: Une revue de la littérature

Ayoub Bourass
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Ayoub Bourass: Faculté des sciences juridiques, économiques et sociales de Mohammedia, Université Hassan II, Casablanca, Maroc

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Abstract: The purpose of this paper is to present a meta-analytic review of the literature on the key factors of tax justice and their impact on tax morale and tax compliance, highlighting the complexity of individual, institutional, and contextual factors that shape equity perceptions and taxpayer behavior. Drawing on a rigorous statistical synthesis of findings from multiple quantitative studies, this meta-analytic review identifies consistent effect patterns, assesses the relative importance of various determinants, and examines their variation across different settings. The results show that tax justice is perceived to be greater when institutions are efficient, transparent, and low in corruption, when public spending is considered fair, and when citizens participate in budgetary decision-making. Higher tax morale is associated with modernized institutions, increased trust in public authorities, and enhanced civic participation. Furthermore, sociocultural norms and values—such as culture, religion, and social norms—play a crucial role: tax moraleincreases when compliance is a socially valued norm and tax evasion is socially disapproved, while it declines in contexts marked by low social trust and high perceived levels of widespread tax evasion. This analysis underscores the importance of adoptingan integrated, evidence-based approach to strengthen tax justice and compliance across diverse institutional and cultural contexts.

Keywords: Impôt; Justice fiscale; morale fiscale; conformité fiscale; tax morale; tax compliance; Fraude fiscale (search for similar items in EconPapers)
Date: 2025
New Economics Papers: this item is included in nep-iue and nep-pbe
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Published in International Journal of Accounting, Finance, Auditing, Management and Economics, 2025, ⟨10.5281/zenodo.16941332⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05226744

DOI: 10.5281/zenodo.16941332

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