Understanding Tax Morale: A Critical Review of Its Impact on Compliance and Policy
Ahmad Dahlan,
Grahita Chandrarin,
Boge Triatmanto
Abstract:This research aims to analyse tax morale’s effect on compliance, focusing on socioeconomic, cultural, and institutional influences, particularly in developing economies. We utilise a literature review to explore theoretical and empirical insights into tax morale and compliance, assessing the impact of trust, fairness, and governance. Key factors like government trust and fairness perceptions are identified as crucial to tax morale. We also highlight the role of corporate governance in shaping compliance strate… Show more
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