Journal of Economics and Sustainable Development www.iiste.

org
ISSN 2222-17 !"aper# ISSN 2222-2$%% !&nline#
'ol.%( No.1% 21)

2*$
Determinants of Tax Compliance Behavior in Ethiopia: The Case
of Bahir Dar City Taxpayers

+ila,un -emiro +e,ulu
-ssistant "rofessor( .ollege of /usiness and Economics( /a,ir Dar 0niversit1( Et,iopia
E-2ail3 tila,unte,ulu41a,oo.com

5idersal Dagnaw Dinberu
6ecturer( .ollege of /usiness and Economics( /a,ir Dar 0niversit1( Et,iopia
E-2ail3 tennadag4gmail.com

Abstract
In t,e Et,iopian government five 1ear 7rowt, and +ransformation "lan( it ,as been clearl1 stated t,at efforts
will be geared towards promoting compliance and e8uipping ta9 collection institutions wit, ade8uate
enforcement power w,ic, will furt,er boost revenue mobili:ation at federal and regional levels. +,e countr1;s
ta9 mobili:ation was also t,e lowest among most -frican countries and t,us( identif1ing t,e factors t,at
determine ta9 compliance be,avior ,as been open for empirical investigation. -ccordingl1( using one-wa1
-N&'-( two samples and one sample +- test( t,is stud1 e9amined t,e determinants of ta9 compliance be,avior
in Et,iopia particularl1 in /a,ir Dar cit1 administration. +,e data was collected using structured 8uestionnaire.
+,e results revealed t,at perception on government spending< perception on e8uit1 and fairness of t,e ta9 s1stem<
penalties< personal financial constraint< c,anges on current government policies< and referral group !friends(
relatives etc.# are factors t,at significantl1 affect ta9 compliance be,avior. =owever( gender and probabilit1 of
being audited ,ave no significant impact on ta9 compliance be,avior. >inall1( t,e findings s,ow t,at older
people will compl1 less if t,ere is no e8uit1 and fairness in t,e ta9 s1stem and an1 c,anges in government polic1
on fuel prices( electricit1 and water rates are not favorable.
Keywords: .ompliance be,avior( +a9 pa1ers( Et,iopia.

1. !T"#D$CT#!
- ta9 is a compulsor1 lev1 and t,ose w,o are ta9ed ,ave to pa1 t,e sums irrespective of an1 direct
corresponding return of services or goods b1 t,e government. 7overnment needs financial resources to act as a
government and pla1 a role t,at is e9pected from it b1 t,e public !/,atia( 1?7*< James( 2#. So w,at t,e
government gives it must first ta@e awa1. +,e economic resources available to societ1 are limited( and so an
increase in government e9penditure normall1 means a reduction in private spending. In t,is regard James !2#
states t,at ta9ation is one met,od of transferring resources from t,e private to t,e public sector. +,e role of ta9es
as an instrument stabili:es t,e econom1( and reduces private demand w,en resources are released for public
sector use. +a9es are not pa1ments for some special privilege granted or services rendered and are( t,erefore(
distinguis,able from various ot,er c,arges imposed for particular purposes under particular powers or functions
of government !2urp,1 and =iggins( 21#.
+a9es are fundamental to t,e e9istence of governments( for t,e ta9 revenues ,elp to finance t,e bul@ of
services t,at governments provide including education( welfare( public safet1( infrastructure and ot,er basic
public services. Improved ta9 compliance amplifies t,e revenues available for supporting public services wit,out
increasing t,e current ta9 burden on compliant ta9pa1ers !/ird A .asanegra( 1??2#.
+a9 compliance ,as been an important subBect of researc, in a large number of developed and a
number of developing countries. Since eac, countr1 ,as its own approac, to managing ta9 compliance levels and
eac, ,as different ta9 laws and regulations( t,e factors impacting ta9 compliance be,avior appear to var1 among
countries !"alil( 21#.
&ne measure used to determine a countr1;s ta9 mobili:ation !ta9 compliance# is ta9 as a percentage of
7D". C,en we see t,e ta9 to 7D" ratio of selected -frican .ountries as reported in a +a9 -dministration
wor@s,op in Den1a( Et,iopia;s ta9 mobili:ation is t,e lowest.
Co%ntry &ear Tax'to'(D)
Den1a 2%E* 17.7
Fambia 2% 17.
2alawi 2%E* 1%.*
Gwanda 2* 1).1
+an:ania 2%E* 12.?
Et,iopia 2%E* 12.2
Source3 +a9 -dministration wor@s,op( Nairobi( Den1a( November H-7( 2$
Journal of Economics and Sustainable Development www.iiste.org
ISSN 2222-17 !"aper# ISSN 2222-2$%% !&nline#
'ol.%( No.1% 21)

2*?
+,e Et,iopian government ,ad developed a five 1ear 7rowt, and +ransformation "lan and ,as been
wor@ing ,ard to ac,ieve t,e planned economic growt, of t,e countr1. In t,e 7+"( t,e government clearl1 stated
t,at efforts will be geared towards promoting compliance and e8uipping ta9 collection institutions wit, ade8uate
enforcement power w,ic, will furt,er boost revenue mobili:ation at federal and regional levels. =owever( to t,e
best of t,e researc,ers; @nowledge virtuall1 no stud1 ,as been made to assess t,e determinant of ta9 compliance
in Et,iopia particularl1 in /a,ir Dar .it1. +,erefore( t,e obBective of t,e stud1 is to identif1 factors affecting ta9
compliance be,avior in /a,ir Dar .it1 -dministration.

*. "E+ATED +TE"AT$"E "E,E-
C,ile t,is stud1 aims to fill gap in t,e e9isting literature b1 assessing t,e determinants of ta9 compliance( t,is
section reviews previous literature in ta9 compliance. Specificall1( first we provide t,e definition of ta9
compliance. +,en second reviews of t,eoretical and empirical literature on t,e determinants of ta9 compliance
are presented.
2.1 Definition of Tax Compliance
+a9 compliance ,as been defined in various wa1s b1 various aut,ors. >or e9ample( Dirc,ler !27# stated t,at
compliance mig,t be voluntar1 or enforced compliance. 'oluntar1 compliance is made possible b1 t,e trust and
cooperation between ta9 aut,orit1 and ta9pa1er and it is t,e willingness of t,e ta9pa1er on ,is own to compl1
wit, ta9 aut,orit1;s directives and regulations. =owever( in t,e presence of distrust and lac@ of cooperation
between aut,orit1 and ta9pa1er( w,ic, creates ta9 ,ostile climate( aut,orities can enforce compliance t,roug,
t,e t,reat and application of audit and fine. -lm !1??1# and Jac@son and 2illiron !1?$*# defined ta9 compliance
as t,e reporting of all incomes and pa1ment of all ta9es b1 fulfilling t,e provisions of laws( regulations and court
Budgments. -not,er definition of ta9 compliance is a person;s act of filing t,eir ta9 returns( declaring all ta9able
income accuratel1( and disbursing all pa1able ta9es wit,in t,e stipulated period wit,out ,aving to wait for
follow-up actions from t,e aut,orit1
!Sing,( 2H#.
>ran:oni !2# and .,atopad,1a1 and Das7upta !22# stated t,at compliance wit, ta9 laws
involves true reporting of t,e ta9 base< correct computation of t,e ta9 liabilities< timel1 filling of ta9 returns and
timel1 pa1ment of t,e amount due as ta9. -n1 be,avior b1 t,e ta9pa1er contrar1 to t,e above constitutes
noncompliance. -ccording to 2c/arnett !2H#( compliance ma1 ta@e t,ree forms( w,ic, include committed
compliance( capitulative compliance and creative compliance. .ommitted compliance is t,e willingness to
disc,arge ta9 obligations b1 ta9pa1er wit,out complaining. C,ile capitulative compliance is t,e reluctant in
disc,arging of ta9 obligations b1 ta9pa1er and creative compliance !ta9 avoidance# refers to an1 act b1 ta9pa1er
aimed at reducing ta9es b1 redefining income and deductible e9penditure wit,in t,e confine of t,e law. =owever(
according to -rogundade !2%# and Sandmo !2%# t,ere is conceptual distinction between ta9 evasion and ta9
avoidance. +,e distinction between t,ese two concepts ,inges on t,e legalit1 of ta9pa1er;s actions. Sandomo
!2%# distinguis,es t,e two concepts from legal perspective. -ccording to ,im ta9 evasion is carried out in
violation of t,e law( t,erefore is illegal w,ile ta9 avoidance is carried out wit,in t,e legal framewor@ of t,e ta9
law in order to reduce one;s ta9 liabilit1( t,erefore ta9 avoidance is legal. Since t,ere ,ave been man1 studies
attempting to define ta9 compliance( for t,e purpose of t,is stud1( !based on -lm !1??1#< Jac@son and 2illiron
!1?$*#( Dirc,ler !27##( >ran:oni !2#( .,atopad,1a1 and Das7upta !22# and "alil !21## ta9 compliance
is defined as ta9pa1ers; willingness to compl1 wit, ta9 laws( declare t,e correct income( claim t,e correct
deductions and e9emptions( and pa1 all ta9es on time.
+a9 noncompliance is t,e failure of ta9pa1er to meet ta9 obligations w,et,er t,e act is done
intentionall1 or unintentionall1 !James A -lle1( 2)( 6oo 2*< 2o,ani( 21< Desselman( 1??) and
-lling,am and Sandmo( 1?72#. Soos !1??1# and Dirc,ler( !27# broadl1 classified noncompliance as failing to
file a ta9 return< underreporting of ta9able income< overstating ta9 claims suc, as deductions and e9emptions and
failing to ma@e timel1 pa1ment of ta9 liabilit1. +,erefore( for t,e purpose of t,is stud1( ta9 non-compliance is
defined as failure to compl1 wit, ta9 laws andEor report incorrect income( t,e act of claiming incorrect
deductions and e9emptions andEor pa1ing t,e incorrect amount of ta9 be1ond t,e stipulated time frame.
2.2 Determinants of Tax Compliance
Jac@son and 2illiron !1?$*# listed several factors t,at ,ave influenced ta9 compliance as discussed b1 various
researc,ers. +,ese factors include age( gender( education and income among ot,ers. .,an et al (2000) suggested
t,at t,ose wit, a ,ig,er education level are more li@el1 to ,ave a ,ig,er level of moral development and ,ig,er
level attitudes toward compliance and t,us will tend to compl1 more. &ne of t,e measures to increase voluntar1
compliance is b1 assuring t,at ta9pa1ers ,ave a certain level of 8ualifications( abilit1 and confidence to e9ercise
t,eir ta9 responsibilit1 !2o,ani( 21#. In contrast( t,e most recent stud1 b1 Gic,ardson !2$#( cited in 2o,d(
21( revealed t,at t,ere is a negative association between education and compliance.
Gegarding gender =asseldine and =ite !2H# found t,at female ta9pa1ers were more compliant t,an
males. 2o,amad -li et. al. !27# and "alil !21# also reported t,at females were more compliant in t,eir stud1.
Journal of Economics and Sustainable Development www.iiste.org
ISSN 2222-17 !"aper# ISSN 2222-2$%% !&nline#
'ol.%( No.1% 21)

27
In contrast( Gic,ardson !2*# suggested t,at gender ,as no significant impact on compliance across a stud1 of
)% countries.
In a countr1 w,ere income redistribution is not satisf1ing t,e ,ig,er income group tends to evade
more !2o,ani( 21# because t,e ,ig, income earner mig,t feel betra1ed and unfairl1 treated. 6oo !2*# found
t,at ,ig, income earners in 2ala1sia are prone to evading ta9 w,ile +orgler !27# reported t,at lower income
earners in Cestern 7erman1 were less compliant. "alil !21# also found a significant positive relations,ip
between income level and ta9 compliance.
Demograp,ic factors li@e age ,ave been researc,ed b1 man1 researc,ers and findings are not
consistent. >or e9ample +ittle !1?$#( Carner1d and Calerud !1?$2# and Ca,lund !1??2# posit negative
association-older people are less compliant. In contrast( "alil !21#( .lotfelter !1?$H#( Dubin et al !1?$7#(
2o,ani !21#(.,ung and +rivedi!2H# and /eron et al !1??2# argued t,at age was positivel1 related wit,
compliance. =owever( t,ere ,ave been a significant number of studies w,ic, found no relations,ip between age
and compliance !Spicer and 6undstedt( 1?7*< Spicer and /ec@er( 1?$ and "orcano( 1?$$#.
"revious studies also revealed t,at probabilit1 of being audited< perception on government spending<
perception on e8uit1 and fairness of t,e ta9 s1stem< penalties< financial constraint< c,anges on current
government policies< and referral group !friends( relatives etc.# are also important factors in assessing ta9
compliance be,avior !"alil(21< +routman(1??H< and .,an et al( 2#.

.. "E/EA"C0 DE/(! A!D 1ET0#D#+#(&
+,is c,apter discusses t,e researc, design and met,odolog1 used in t,e stud1( more specificall1( nature of t,e
data( sample and sampling tec,ni8ues( met,od of data collection and anal1sis( and variable measurement.
3.1 Nature of the Data
+,e obBective of t,is stud1 is to e9amine t,e factors t,at influence ta9 compliance and to t,is end a 8uantitative
researc, approac, was used. +,ere are t,ree approac,es available for researc,ers to design t,eir researc,
met,odolog1 namel1 8uantitative( 8ualitative and mi9ed met,ods researc, approac,es !.reswell( 2H#.
+,e primar1 criterion to be considered for selecting an approac, is t,e researc, problem !Ibid#. In view of t,is(
8uantitative approac, is best if t,e problem is identif1ing factors t,at influence an outcome( or understanding t,e
best predictors of outcomes. +,is approac, is also best to test a t,eor1 or e9planation. =owever( a 8ualitative
approac, is advisable if a concept or p,enomenon needs to be understood because little researc, ,as been done
on it. +,is approac, is e9plorator1 so t,at superior w,en t,e researc,er does not @now t,e essential variables to
e9amine. +,erefore( to stud1 determinants of ta9 compliance 8uantitative data is more appropriate.
3.2 Sample and Sampling Techniques
+,e target population of t,e stud1 was unincorporated categor1 - and / business income ta9 pa1ers in /a,ir
Dar .it1 -dministration. +,e target total population was 1(H1* in number as of September 211. It is impossible
to consider t,e population as respondents to t,is surve1 due to impracticalit1( time and cost. +,us( in t,is stud1(
21 usable 8uestionnaires were obtained and used for t,e anal1sis.
3.3 Method of Data Collection and Analsis
+,is stud1 emplo1ed primar1 data( specificall1( surve1 met,ods of data collection. +,e surve1 data was gat,ered
using 8uestionnaire. Surve1 met,ods ,elp to capture attitudes or patterns of past be,avior. In ,ere t,e researc,er
ma1 as@ respondents 8uestions once or over time. =owever( in t,is stud1 cross sectional design was emplo1ed
since past data was not secured.
3.3.1 !uestionnaire Design
+,e surve1 8uestionnaire was prepared in bot, -m,aric and Englis, versions to ,elp reduce t,e impact of
language barriers. +,is stud1 compiled t,e 8uestions from different sources. Iuestions to assess ta9 compliance
be,avior were based on "alil !21#( +routman !1??H# and .,an et al !2# wit, some modification to suit our
countr1;s conte9t.
+,e data collected using structured 8uestionnaire was anal1:ed using +-test( and &ne-Ca1 -N&'-. +-test was
used to e9amine t,e significant differences between two means w,ile &ne-Ca1 -N&'- was emplo1ed to
e9amine t,e significant difference among t,ree or more means.
3." #aria$le Measurement
In t,is stud1 ta9 compliance was measured using seven ,1pot,etical 8uestions. It was based on "alil !21#(
+routman !1??H# and .,an et al !2# wit, some modification to suit our countr1;s conte9t. +,e use of
,1pot,etical 8uestions can increase reliabilit1 of results and minimi:es respondents; dis,onest1 w,en answering
t,e 8uestionnaire !+routman( 1??H#. +,e respondents were as@ed to rate eac, ,1pot,etical 8uestion w,et,er as a
ta9pa1er t,e1 would underta@e t,e same action if t,e1 faced t,e same situation using Jver1 low probabilit1; to
Jver1 ,ig, probabilit1;( using a 6i@ert Scale of 1 to % respectivel1. +,e items t,at made up t,e scale include 1#
probabilit1 of being audited< 2# perception on government spending< H# perception on e8uit1 and fairness of t,e
ta9 s1stem< )# penalties< %# financial constraint< *# c,anges on current government policies< and 7# referral group
!friends( relatives etc.#.
Journal of Economics and Sustainable Development www.iiste.org
ISSN 2222-17 !"aper# ISSN 2222-2$%% !&nline#
'ol.%( No.1% 21)

271
&t,er items include demograp,ic variables suc, as gender and age. +,ese variables were independent variables
so t,at an association between t,ese demograp,ic variables and ta9 compliance could be e9amined. In prior
studies( demograp,ic variables li@e gender( age( education level and income level also appear to potentiall1 ,ave
t,eir own influence on ta9 compliance and ,ence t,e need to test in t,e Et,iopian conte9t since stud1 results
differ from countr1 to countr1.
-ge will be divided into eig,t groups3 1$-2%( 2*-H( H1-H%( H*-)( )1-)%( )*-%( %1-%%( and %* and above.

2. "es%lts and Disc%ssions
In t,is section data anal1:ed using +-test and one-wa1 -N&'- is presented and discussed as follows. +,e
results are based on 21 usable 8uestionnaires collected. See +able ).1 below to see t,e impact of gender on ta9
compliance be,avior. +,e results revealed t,at gender of t,e ta9 pa1er ,as no impact on ta9 compliance be,avior.
2ore specificall1( t,e level of ta9 compliance be,avior as measured b1 t,e seven ,1pot,etical 8uestions was not
dependent on gender. +,is result is consistent wit, t,e finding of Gic,ardson !2*# w,o found t,at gender ,as
no significant impact on compliance across a stud1 of )% countries.
Table 2.1: Two /ample T'test on /i3nificance of (ender
,ariable (ender #bs 1ean /i3.
"rob. of -udited
2ale 1)2 2.??H
.))2?
>emale %? 2.$*)
7ov. Spending
2ale 1)2 H.)7?
.)?)7
>emale %? H.*1
>airness
2ale 1)2 H.$17
.7%*2
>emale %? H.7*H
"enalt1
2ale 1)2 H.?1
.?1HH
>emale %? H.$$1
>in. .onstraint
2ale 1)2 H.)?H
.7?1
>emale %? H.))1
"olicies
2ale 1)2 H.%2$
.%1%
>emale %? H.)$
Geferral
2ale 1)2 H.**
.1H?H
>emale %? H.H22
Source3 Iuestionnaire
Table 2.*: #ne way A!#,A "es%lt 4A3e5
,ariables /o%rce // Df )rob 6 7
"rob. of -udited
between groups 7.11%? )
.1?H
wit,in groups 22%.)$ 1?*
/artlettKs test for e8ual variances3 c,i2!)# L 2.)%H "robMc,i2 L .727
7ov. Spending
between groups ).21 )
.*))
wit,in groups H1.?7? 1?*
/artlettKs test for e8ual variances3 c,i2!)# L 2.H)%) "robMc,i2 L .*7H
>airness
between groups 1.1** )
.$7*
wit,in groups 2)1.$7) 1?*
/artlettKs test for e8ual variances3 c,i2!)# L H.7H "robMc,i2 L .))$
"enalt1
between groups 1.72 )
.$7$%
wit,in groups 27?.1) 1?*
/artlettKs test for e8ual variances3 c,i2!)# L ).71*H "robMc,i2 L .H1$
>in. .onstraint
between groups %.7H% )
.)721
wit,in groups H1*.)1% 1?*
/artlettKs test for e8ual variances3 c,i2!)# L ).1?H2 "robMc,i2 L .H$
"olicies
between groups 1H.H7$ )
.))
wit,in groups 2%*.$*1 1?*
/artlettKs test for e8ual variances3 c,i2!)# L 1.%1$7 "robMc,i2 L .$2H
Geferral
between groups 2.111 )
.$%%
wit,in groups H).H$ 1?*
/artlettKs test for e8ual variances3 c,i2!)# L H.))2 "robMc,i2 L .)$7
Source3 Iuestionnaire
=owever( t,e one-wa1 -N&'- result tells us t,at older people will compl1 less if t,ere is no e8uit1 and fairness
in t,e ta9 s1stem and an1 c,anges in government polic1 on fuel prices( electricit1 and water rates are not
Journal of Economics and Sustainable Development www.iiste.org
ISSN 2222-17 !"aper# ISSN 2222-2$%% !&nline#
'ol.%( No.1% 21)

272
favorable !See +able ).2 above#. >or ot,er ta9 compliance assessment items( opinion of ta9 pa1ers was not
dependent on age. &ne assumption in one-wa1 -N&'- test is ,omogeneit1 of variance and t,e /artlettKs test for
e8ual variances s,ows t,at t,e assumption is fulfilled.
-s s,own in +able ).H below( an attempt ,as also been made to e9amine t,e influence of probabilit1
of being audited< perception on government spending< perception on e8uit1 and fairness of t,e ta9 s1stem<
penalties< financial constraint< c,anges on current government policies< and referral group !friends( relatives
etc.# on ta9 compliance be,avior using one sample +-test. +,e results s,ow t,at probabilit1 of being audited is
not an important factor in determining ta9 compliance be,avior. &ne e9planation could be t,at prior audits ma1
not turn out as badl1 as is feared b1 ta9pa1ers as stated in -ndreoni et.al. !1??$#. Nevert,eless( perception on
government spending< perception on e8uit1 and fairness of t,e ta9 s1stem< penalties< financial constraint<
c,anges on current government policies< and referral group !friends( relatives etc.# are factors t,at significantl1
affect ta9 compliance be,avior.
Table 2..: #ne /ample T'test "e3ardin3 the /i3nificance of #ther
,ariables
,ariable #bservation 1ean /i3.
"rob. &f -udited 21 2.?%% .%%7
7ov. Spending 21 H.%17 .
>airness 21 H.$1 .
"enalt1 21 H.$?* .
>in. .onstraint 21 H.)7$ .
"olicies 21 H.)?H .
Geferral 21 H.%22 .
Source3 Iuestionnaire
+,is s,ows t,at if t,e government doesn;t use its resources for t,e welfare of its people and t,e ta9 s1stem is not
e8uitable and fair( no severe penalties( adverse c,anges in government policies including increases in fuel prices(
electricit1 and water rates( personal financial constraint of ta9 pa1ers and if t,ere are referral group !friends(
relatives etc.# pressures( compliance be,avior of t,e ta9 pa1ers can be negativel1 affected.

8. Concl%sions
0sing one-wa1 -N&'-( two samples and one sample +- test( t,is stud1 e9amined t,e determinants of ta9
compliance be,avior in Et,iopia particularl1 in /a,ir Dar cit1 administration. +,e results revealed t,at
perception on government spending< perception on e8uit1 and fairness of t,e ta9 s1stem< penalties< personal
financial constraint< c,anges on current government policies< and referral group !friends( relatives etc.# are
factors t,at significantl1 affect ta9 compliance be,avior. =owever( gender and probabilit1 of being audited ,ave
no significant impact on ta9 compliance be,avior. >inall1( t,e findings s,ow t,at older people will compl1 less if
t,ere is no e8uit1 and fairness in t,e ta9 s1stem and an1 c,anges in government polic1 on fuel prices( electricit1
and water rates are not favorable.

"eferences
-lling,am( 2.7.( and Sandmo( -. !1?72#. Income ta9 evasion3 - t,eoretical anal1sis. Journal of Public
Economics( 1!H-)#( H2H-H$.
-lm( J. !1??1#. - perspective on t,e e9perimental anal1sis of ta9pa1er reporting. The Accounting Review, **!H#(
%77-?H.
-rogundade( J. -. !2%#. Nigerian income ta9 and its international dimension. Ibadan3Spectrum /oo@s 6td.
.,an( ..C.( +routman( ..+.( and &;/r1an( D. !2#. -n e9panded model of ta9pa1er compliance3 Empirical
evidence from 0nited States and =ong Dong. Journal of nternational Accounting, Au!iting an! Ta"ation, ?!2#(
$H N1H.
.,ung( J.( and +rivedi( '.0. !2H#. +,e effects of friendl1 persuasion and gender on ta9 compliance be,avior.
Journal of #usiness Ethics, )7( 1HHN)%.
.lotfelter( .. +. !1?$H#. +a9 evasion and ta9 rates3 -n anal1sis of individual returns. The Review of Economics
an! $tatistics( 6O'!H#( H*H-7H.
Donnell1( 2.( Dalr1mple( J. >.( Cisniews@i( 2.( A .urr1( -. .. !1??%#. 2easuring service 8ualit1 in local
government3+,e SEG'I0-6 approac,. nternational Journal of Public $ector %anagement ( $!7#( 1)-1?.
Dubin( J. -.( 7raet:( 2. -.( A Cilde( 6. 6. !1?$7#. -re we a nation of ta9 c,eaterP3 New econometric evidence
on ta9 compliance. American Economic Review ( 77!2#(2)-2)%.
>eld( 6.( A >re1( /. !2*#. +a9 evasion in Swit:erland3 +,e role of deterrence and ta9 morale. Cor@ing paper
No 2$)( Institute for Empirical Gesearc, in Economics( 0niversit1 of Furic,.
>ran:oni( 6. !2#. +a9 evasion and ta9 compliance. Enc1clopedia of 6aw and Economic( 'olume 'I. In
/ou@aertm /.( De 7eest( 7. !Eds.#( The Economic an! Public Ta" &aw. .,elten,am3 Edward Elgar.
Journal of Economics and Sustainable Development www.iiste.org
ISSN 2222-17 !"aper# ISSN 2222-2$%% !&nline#
'ol.%( No.1% 21)

27H
=asseldine( J.( and =ite( ". !2H#. >raming( gender and ta9 compliance. Journal of Economic Ps'cholog'( 2)
!)#( %17-%HH.
Jac@son. /.G.( and 2illiron( '... !1?$*#. +a9 compliance researc,3 >indings( problems( and prospects. Journal
of Accounting &iterature( %( 12%-*%.
Job( J.( A =ona@er( D. !2H#. S,ort-term e9perience wit, responsive regualtion in t,e -ustrailian +a9ation
&ffice. In '. /rait,waite( Ta"ing !emocrac'( )n!erstan!ing ta" avoi!ance an! evasion. -lders,ort3 -s,gate
"ublis,ing 6td.
Job( J.( Stout( -.( A Smit,( G. !27#. .ulture c,ange in t,ree ta9ation administrations3 >rom command- and-
control to responsive regulation. &aw an! Polic' ( 2?!1#( $)-11.
Dirc,ler( E. !27#. The Economic Ps'cholog' of Ta" #ehaviour. .ambridge3 .ambridge 0niversit1 "ress.
6ewis( -. !1?$2#. The Ps'cholog' of Ta"ation. &9ford3 2artin Gobertson.
6oo( E... !2*#. +,e influence of t,e introduction on self assessment on compliance be,aviour of individual
ta9pa1ers in 2ala1sia. ",D t,esis. 0niversit1 of S1dne1.
2o,ani( -. !21#. "ersonal income ta9 non-compliance in 2ala1sia. ",D t,esis. 'ictoria 0niversit13
2elbourne( -ustralia.
Gic,ardson( 7. !2*#. Determinants of ta9 evasion3 - cross-countr1 investigation. Journal of nternational
Accounting, Au!iting an! Ta"ation( 1%!2#( 1%-1*?.
Gic,ardson( 7. !2$#. +,e relations,ip between culture and ta9 evasion across countries3 -dditional evidence
and e9tensions. Journal of nternational Accounting, Au!iting an! Ta"ation, 17!2#( *7-7$.
Sandmo( -. !2%#. +,e t,eor1 of ta9 evasion3 - retrospective view. *ational Ta" Journal, %$!)#3 *)HN*H.
Sing,( '. !2H#. %ala'sian Ta" A!ministration. *t, ed. Duala 6umpur3 6ongman.
Soos( ". !1??1#. Self-emplo1ed evasion and ta9 wit,,olding3 - comparative stud1 and anal1sis of t,e issues.
Cor@ing paper( 0niversit1 of .alifornia.
Spicer( 2.C.( and /ec@er( 6.2. !1?$#. >iscal ine8uit1 and ta9 evasion3 an e9perimental approac,. *ational Ta"
Journal, HH!2#( 171-17%.
Spicer( 2.C. and 6undstedt( S./. !1?7*#. 0nderstanding ta9 evasion. Public +inance( H1!2#( 2?%-H%.
+ittle( .. !1?$#. $anctions an! $ocial ,eviance( The -uestions of ,eterrence. .onnecticutt3 "raeger.
+orgler( /. !27#. Ta" .om/liance an! Ta" %orale( A Theoretical an! Em/irical Anal'sis. .,elten,am3 EE.
+routman( ..S. !1??H#. 2oral commitment to ta9 compliance as measured b1 t,e development of moral
reasoning and attitudes towards t,e fairness of t,e ta9 laws( ",.D. t,esis. &@la,oma State 0niversit1.
Ca,lund( G. !1??2#. +a9 c,anges and economic be,aviour3 +,e case of ta9 evasion. Journal of Economic
Ps'cholog', 1H( *%7-*77.
Callsc,ut:1( I.7. !1?$)#. "ossible causes of ta9 evasion. Journal of Economic Ps'cholog', %( H71-H$).
Cisniews@i( 2. !1??*#. 2easuring service 8ualit1 in t,e public sector3 +,e potential for SEGI0-6. Total
-ualit' %anagement an! #usiness E"cellence ( 7!)#(H%7-H**.


The IISTE is a pioneer in the Open-Access hosting service and academic event
management. The aim of the firm is Accelerating Global Knowledge Sharing.

More information about the firm can be found on the homepage:
http://www.iiste.org

CALL FOR JOURNAL PAPERS
There are more than 30 peer-reviewed academic journals hosted under the hosting
platform.
Prospective authors of journals can find the submission instruction on the
following page: http://www.iiste.org/journals/ All the journals articles are available
online to the readers all over the world without financial, legal, or technical barriers
other than those inseparable from gaining access to the internet itself. Paper version
of the journals is also available upon request of readers and authors.

MORE RESOURCES
Book publication information: http://www.iiste.org/book/

IISTE Knowledge Sharing Partners
EBSCO, Index Copernicus, Ulrich's Periodicals Directory, JournalTOCS, PKP Open
Archives Harvester, Bielefeld Academic Search Engine, Elektronische
Zeitschriftenbibliothek EZB, Open J-Gate, OCLC WorldCat, Universe Digtial
Library , NewJour, Google Scholar