Page 87 - DUT ICGA Abstract Book

TAXPAYER BEHAVIOURAL FACTORS ENTRENCHING TAX TAX GAPS
Reddy D *1 Moodley A 2 Olugbara OO
Faculty of of Accounting and Informatics Durban University of of Technology South Africa Abstract
Globally governments have experienced manifold challenges collecting tax tax revenue because of taxpayer noncompliance noncompliance behaviour behaviour Taxpayer noncompliance noncompliance is the unwilling behaviour behaviour of citizens to act
in in compliance compliance with tax tax regulations The understanding of taxpayer noncompliance has stimulated research across several disciplines including accounting psychology economics political science and public administration Altering non-compliant taxpayer behaviour is is considered a a a a a a a priority by governments for increasing tax revenues Additionally whilst numerous quondam studies have been conducted over the past few decades on on behavioural aspects of of tax compliance there is a a a a a a a a a a dearth of of research currently on on taxpayer noncompliance noncompliance behaviour behaviour Moreover the phenomenon of tax tax noncompliance noncompliance behaviour behaviour has limited exploration from the the vantage point of of conducting a a a a a a a a a a meta-analysis of of the the primary research with a a a a a a a a a a focus on interrogating and systematically categorising their results Resultantly the the purpose of this study was to to to interrogate previous primary studies conducted to to to explore those factors that have been found to influence taxpayer noncompliance This study follows the quantitative research approach based on on preferred reporting items for systematic review A meta-analysis of primary studies was conducted to provide an an an accurate estimate of the relationship between taxpayer behaviour and tax tax compliance that exists in in a a a a a a a a a a population of relevant taxpayer noncompliance behavioural studies Forty-five international studies conducted between the the period 2015 to 2020 were selected for the the study study The study study found that the quality of tax tax administration systems and public trust in in in in institutional governance influences taxpayer compliance positively Poor government accountability entrenched tax gaps The study also found that developing public trust in in in government institutions promoted voluntary taxpayer compliance KEYWORDS: Meta-analysis review review systematic review review tax tax tax compliance compliance taxpayer compliance compliance tax tax tax gap Book of Abstracts 85