Tax Non-Compliance and Perceptions of Corruption
Policy Implications for Developing Countries
Bibliographic Data
| ID | 8416802 |
|---|---|
| Authors | Arifin Rosid (0000-0002-0304-1575, Ministry of Foreign Affairs), Chris Evans (0000-0002-4197-4202, UNSW Sydney), Binh Tran-Nam, Binh Tran‐Nam (0000-0001-5516-7762, RMIT Vietnam) |
| Year | 2018 |
| Volume | 54 |
| Issue | 1 |
| Pages | 25-60 |
| Publication date | 2018-01-02 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Bulletin of Indonesian Economic Studies (JOURNAL) |
| Journal identifiers | ISSN: 0007-4918 • E-ISSN: 1472-7234 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/00074918.2017.1364349 |
| OpenAlex | W2744258110 |
| Language | EN |
| Citations received | 11 |
| References cited | 37 |
Tax non-compliance and perceptions of corruption are key challenges to state-building in developing countries. Using a social psychology approach, we develop a theoretical model in which different forms of perceived corruption can adversely influence the way individual taxpayers behave. We then apply this model to Indonesia, placing our empirical findings in the context of compliance risk management, identifying strategies to improve tax compliance, and exploring how to implement these strategies effectively. We shed light on the applicability of the traditional responsive regulatory approach (used by revenue authorities to deal with intentionally non-compliant taxpayers), which combines measures in attempting to achieve either voluntary or enforced compliance. While the empirical evidence is based on the Indonesian experience, we suggest that our model is sufficiently general and robust to be applicable to other developing countries in the Asia-Pacific region
Business · Compliance (psychology) · Context (archaeology) · Developing country · Economic growth · Economics · Empirical evidence · Empirical research · Language change · Perception · Public economics · Revenue · Tax revenue · Accounting · Corporate Taxation and Avoidance · Islamic Finance and Banking Studies · Psychology · Social Psychology · Taxation and Compliance Studies
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Perceived political corruption and tax compliance intentions among private enterprises in emerging economies
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Impact of Big Five personality traits on tax non‐compliance intentions
A Scoping Review on Perception-Based Definitions and Measurements of Corruption
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The psychology of taxation
The Economic Psychology of Tax Behaviour
World Trade Report 2015
Estimating Nonresponse Bias in Mail Surveys
Use of structural equation modeling in operations management research
Tax morale affects tax compliance
The behavioralist as tax collector
Why do people pay taxes?
The theory of planned behavior
Measuring Corruption
Corruption
Survey of recent developments
Introduction
The Perception of Corruption
Fiscal Corruption
Enforced versus voluntary tax compliance
Toward Evidence‐based Tax Administration
Perception and Belief
Bribery in Indonesia
Using thematic analysis in psychology
Tax morale and conditional cooperation
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| Unique citing works | 11 |
|---|---|
| Citations per year | 2,2 |
| Citation span | 2021 - 2026 (6) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 10 |