Tax compliance: rationale and behavioral aspects of taxpayer motives

Zheng Jian () and Muhammad Azhar Shah ()
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Zheng Jian: Macroeconomic Policy and Financing for Development Division, United Nations Economic and Social Commission for Asia and the Pacific
Muhammad Azhar Shah: United Nations Resident Coordinator’s Office in Pakistan

No PB130, MPDD Policy Briefs from United Nations Economic and Social Commission for Asia and the Pacific (ESCAP)

Abstract: The objective of this policy brief is to provide an easy-to-digest overview of the factors affecting tax compliance in developing countries, including taxpayer motives at the micro level (section II) and determinants of national tax capacities at the macro level (section III), as well as a summary of policy options based on the discussion (section IV). Section V describes the tax situation in Pakistan and discusses the main messages and insights of the policy brief for Pakistan.

Date: 2024-12
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https://hdl.handle.net/20.500.12870/7676

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