ISSN: 2225-8329
Open access
Emerging research studies in the subject of tax evasion have selected a variety of factors to verify their influence on the intentional non-compliance behaviour (tax evasion). However, a holistic review of tax evasion covering global literatures remains elusive. Therefore, this paper intends to conduct a systematic literature review (SLR) to review the existing articles in the past 10 years, encapsulating 100 papers starting from 2010, in which Organisation for Economic Co-operation Development (OECD) established the Convention on Mutual Administrative Assistance in Tax Matters in order to reduce tax evasion with the help of collaborated network. The review articulates those existing studies have limited their exploration within individual and economic related factors, but less focused on the other variables such as digitalization of public services, corporate social responsibility, and whistle-blowing efforts. This paper also exhibits the avenues for future researchers in the subject of tax evasion.
Abdixhiku, L., Krasniqi, B., Pugh, G., & Hashi, I. (2017). Firm-level determinants of tax evasion in transition economies. Economic Systems, 41(3), 354–366.
https://doi.org/10.1016/j.ecosys.2016.12.004
Adham, M. A. A., Abukhadijeh, M. A., & Qasem, M. F. (2016). Tax Evasion and Tax Awareness Evidence from Jordan. International Business Research, 9(12), 65.
https://doi.org/10.5539/ibr.v9n12p65
Agus, Y. F., Umiyati, I., & Kurniawan, A. (2019). Determinants And Mitigation Factors Of Tax Evation: Indonesia Evidence. Accruals (Accounting Research Journal of Sutaatmadja), 3(2), 226–246. https://doi.org/10.35310/accruals.v3i2.117
Ali, Z. A. (2018). Tax Evasion Determinants in Banadir Region, Somalia. Department of Accounting, Faculty of Business and Management, 4(1), 1–15.
https://www.researchgate.net/profile/Zakarie-Ali/publication/323538349
Aliyu, A. A., & Sambo, H. M. (2016). Determinants of informal sector tax evasion in Sokoto Metropolis. Igbinedion University Journal of Accounting, 2(1), 127–147.
http://iuokada.edu.ng/journals/80AED6D33B15393.pdf
Alkhatib, A. A., Abdul-Jabbar, H., & Marimuthu, M. (2019). The Effects of Deterrence Factors on Income Tax Evasion among Palestinian SMEs. International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(4). https://doi.org/10.6007/ijarafms/v8-i4/5471
Alkhatib, A. A., & Jabbar, H. A. (2017). An Economic Framework for Tax Evasion in Palestine. American-Eurasian Journal of Scientific Research, 12(6), 300–304.
https://doi.org/10.5829/idosi.aejsr.2017.300.304
Alkhatib, A. A., Jabbar, H. A., Abuamria, F., & Rahhal, A. (2019). The Effects of Social Influence Factors on Income Tax Evasion among the Palestinian SMEs. International Journal of Advanced Science and Technology, 28(17), 690–700.
https://dspace.alquds.edu/server/api/core/bitstreams
Alleyne, P., & Harris, T. (2017). Antecedents of taxpayers’ intentions to engage in tax evasion: evidence from Barbados. Journal of Financial Reporting and Accounting, 15(1), 2–21. https://doi.org/10.1108/jfra-12-2015-0107
Alm, J., Liu, Y., & Zhang, K. (2018). Financial constraints and firm tax evasion. International Tax and Public Finance, 26(1), 71–102. https://doi.org/10.1007/s10797-018-9502-7
Alm, J., Martinez-Vazquez, J., & McClellan, C. (2016). Corruption and firm tax evasion. Journal of Economic Behavior & Organization, 124, 146–163.
https://doi.org/10.1016/j.jebo.2015.10.006
Alstadsaeter, A., & Jacob, M. (2013). The Effect of Awareness and Incentives on Tax Evasion. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2319837
Alstadsaeter, A., Johannesen, N., & Zucman, G. (2017). Tax Evasion and Inequality. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3109300
Amara, I., & Khlif, H. (2018). Financial crime, corruption and tax evasion: a cross-country investigation. Journal of Money Laundering Control, 21(4), 545–554.
https://doi.org/10.1108/jmlc-10-2017-0059
Ameyaw, B., & Dzaka, D. (2016). Determinants of Tax Evasion: Empirical Evidence from Ghana. Modern Economy, 07(14), 1653–1664. https://doi.org/10.4236/me.2016.714145
Amoh, J. K., & Adafula, B. (2019). An estimation of the underground economy and tax evasion. Journal of Money Laundering Control, 22(4), 626–645. https://doi.org/10.1108/jmlc-01-2019-0002
Amoh, J. K., & Ali-Nakyea, A. (2019). Does corruption cause tax evasion? Evidence from an emerging economy. Journal of Money Laundering Control, 22(2), 217–232. https://doi.org/10.1108/jmlc-01-2018-0001
Ariyanto, D., Andayani, W. G. A. P., & Putri, D. I. G. A. M. A. (2020). Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable. Journal of Money Laundering Control, 23(1), 245–266. https://doi.org/10.1108/jmlc-06-2019-0047
Bame-Aldred, C. W., Cullen, J. B., Martin, K. D., & Parboteeah, K. P. (2013). National culture and firm-level tax evasion. Journal of Business Research, 66(3), 390–396. https://doi.org/10.1016/j.jbusres.2011.08.020
Bernasconi, M., Corazzini, L., & Seri, R. (2014). Reference dependent preferences, hedonic adaptation and tax evasion: Does the tax burden matter? Journal of Economic Psychology, 40, 103–118. https://doi.org/10.1016/j.joep.2013.01.005
Besley, T., Jensen, A., & Persson, T. (2021). Norms, Enforcement, and Tax Evasion. The Review of Economics and Statistics, 1–28. https://doi.org/10.1162/rest_a_01123
Bittencourt, M., Gupta, R., & Stander, L. (2014). Tax evasion, financial development and inflation: Theory and empirical evidence. Journal of Banking & Finance, 41, 194–208. https://doi.org/10.1016/j.jbankfin.2014.01.009
Brink, W. D., & Porcano, T. M. (2016). The Impact of Culture and Economic Structure on Tax Morale and Tax Evasion: A Country-Level Analysis Using SEM. Advances in Taxation, 87–123. https://doi.org/10.1108/s1058-749720160000023004
Buehn, A., & Schneider, F. G. (2012). Size and Development of Tax Evasion in 38 OECD Countries: What Do We (Not) Know? SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2181359
Cebula, R. J. (2013). New and Current Evidence on Determinants of Aggregate Federal Personal Income Tax Evasion in the United States. American Journal of Economics and Sociology, 72(3), 701–731. https://doi.org/10.1111/ajes.12020
Cebula, R. J., & Feige, E. L. (2011). America’s unreported economy: measuring the size, growth and determinants of income tax evasion in the U.S. Crime, Law and Social Change, 57(3), 265–285. https://doi.org/10.1007/s10611-011-9346-x
Cerqueti, R., & Coppier, R. (2011). Economic growth, corruption and tax evasion. Economic Modelling, 28(1–2), 489–500. https://doi.org/10.1016/j.econmod.2010.07.006
Chiarini, B., Marzano, E., & Schneider, F. (2011). Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy. European Journal of Law and Economics, 35(2), 273–293. https://doi.org/10.1007/s10657-011-9247-6
de Cristofaro, V., & Giacomantonio, M. (2022). Punitive Reactions to Tax Evasion in Italy. Zeitschrift Für Psychologie. https://doi.org/10.1027/2151-2604/a000456
Deb, R., & Chakraborty, S. (2017). Tax Perception and Tax Evasion. IIM Kozhikode Society & Management Review, 6(2), 174–185. https://doi.org/10.1177/2277975217701363
DeBacker, J., Heim, B. T., & Tran, A. (2015). Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States. Journal of Financial Economics, 117(1), 122–138. https://doi.org/10.1016/j.jfineco.2012.11.009
DeBacker, J. M., Heim, B. T., & Tran, A. (2012). Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1986925
Rachmania, D. E. S. (2019). Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion. Jurnal Akuntansi, 23(2), 285. https://doi.org/10.24912/ja.v23i2.589
Drogalas, G., Anagnostopoulou, E., Pazarskis, M., & Petkopoulos, D. (2018). Tax Ethics and Tax Evasion, Evidence from Greece. Theoretical Economics Letters, 08(05), 1018–1027. https://doi.org/10.4236/tel.2018.85070
Efeeloo, N., & Dick, N. (2018). An Empirical Review of the Determinants of Tax Evasion in Nigeria: Emphasis on the Informal Sector Operators in Port Harcourt Metropolis. Journal of Accounting and Financial Management, 4(3), 1–10.
https://d1wqtxts1xzle7.cloudfront.net/63209917
Ermasova, N., Haumann, C., & Burke, L. (2019). The Relationship between Culture and Tax Evasion across Countries: Cases of the USA and Germany. International Journal of Public Administration, 44(2), 115–131.
https://doi.org/10.1080/01900692.2019.1672181
Fathi, B., & Esmaeilian, M. (2011). Evaluation of Value Added Tax (VAT) and Tax Evasion. Current Research Journal of Economic Theory, 4(1), 1–5.
http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.1076.6282&rep=rep1&type=pdf
Financial Action Task Force. (2021). F.A.Q. - Financial Action Task Force (FATF). FATF. https://www.fatfgafi.org/faq/#:%7E:text=The%20FATF%20is%20an%20international%20policy%2Dmaking%20body%20that%20sets,and%20counter%2Dterrorist%20financing%20measures.
Giombini, G., Teobaldelli, D., & Schneider, F. (2018). Interaction effect of tax evasion and legal system inefficiency on firms’ financial constraints. International Review of Economics & Finance, 55, 1–20. https://doi.org/10.1016/j.iref.2018.01.009
Gokalp, O. N., Lee, S. H., & Peng, M. W. (2017). Competition and corporate tax evasion: An institution-based view. Journal of World Business, 52(2), 258–269.
https://doi.org/10.1016/j.jwb.2016.12.006
Górecki, M. A., & Letki, N. (2020). Social Norms Moderate the Effect of Tax System on Tax Evasion: Evidence from a Large-Scale Survey Experiment. Journal of Business Ethics, 172(4), 727–746. https://doi.org/10.1007/s10551-020-04502-8
Hartl, B., Hofmann, E., Gangl, K., Hartner-Tiefenthaler, M., & Kirchler, E. (2015). Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power. PLOS ONE, 10(4), e0123355.
https://doi.org/10.1371/journal.pone.0123355
Hussein, W. N., Hussein, S. S., & Tangle, A. (2018). The External Audit Procedures in Reducing Tax Evasion Empirical Study: Iraq. International Conference on Management, 4(1), 267–273. https://www.researchgate.net/THE-COMPANIES-INNOVATION-ECOSYSTEM.pdf#page=267
Illahi, I., & Sumari, N. (2021). The Effect of Religiosity On Tax Evasion Behavior With Gender as a Moderating Variable. Journal of Islamic Finance and Accounting, 4(2), 1–14. https://doi.org/10.22515/jifa.v4i2.4928
International Monetary Fund. (2018). Raising Revenue (No. 5/1). IMF.
https://www.imf.org/external/pubs/ft/fandd/2018/03/pdf/akitoby.pdf
Jusoh, M., Ghani, N., & Zaidi, M. (2012). Estimating Factors Affecting Tax Evasion in Malaysia: A Neural Network Method Analysis. PROSIDING PERKEM, 12(2), 1–12. https://www.ukm.my/fep/perkem/pdf/perkemVII/PKEM2012_5D4.pdf
Kaulu, B. (2021). Determinants of Tax Evasion Intention using the Theory of Planned Behavior and the Mediation role of Taxpayer Egoism. Fudan Journal of the Humanities and Social Sciences, 15(1), 63–87. https://doi.org/10.1007/s40647-021-00332-8
Kemme, D. M., Parikh, B., & Steigner, T. (2020). Tax Morale and International Tax Evasion. Journal of World Business, 55(3), 101052. https://doi.org/10.1016/j.jwb.2019.101052
Khan, W. A., & Ahmad, P. F. (2014). Causes of Tax Evasion in Pakistan: A Case Study on Southern Punjab. International Journal of Accounting and Financial Reporting, 1(1), 273. https://doi.org/10.5296/ijafr.v4i2.6484
Khlif, H., & Amara, I. (2019). Political connections, corruption and tax evasion: a cross-country investigation. Journal of Financial Crime, 26(2), 401–411. https://doi.org/10.1108/jfc-01-2018-0004
Khlif, H., & Guidara, A. (2018). Quality of management schools, strength of auditing and reporting standards and tax evasion. EuroMed Journal of Business, 13(2), 149–162. https://doi.org/10.1108/emjb-05-2017-0017
Khlif, H., Guidara, A., & Hussainey, K. (2016). Sustainability level, corruption and tax evasion: a cross-country analysis. Journal of Financial Crime, 23(2), 328–348. https://doi.org/10.1108/jfc-09-2014-0041
Kounadeas, T., Eriotis, N., Boufounou, P., & Sofia, D. (2022). Analysis of the Factors Affecting Tax Evasion in Greece. International Journal of Economics and Business Administration, X(Issue 1), 140–158. https://doi.org/10.35808/ijeba/754
Kumi-Dumor, E. K., Fernandes, P. O., & Lopes, J. (2022). CAUSES AND EFFECTS OF TAX EVASION IN GHANA. 78th International Scientific Conference on Economic and Social Development, 4(5), 250–262. https://www.esd-conference.com/upload/book_of_proceedings/Book_of_Proceedings_esdAveiro2022_Online.pdf#page=256
Litina, A., & Palivos, T. (2011). Explicating Corruption and Tax Evasion: Reáections on Greek Tragedy. University of Macedonia, 07(11), 1–33.
http://aphrodite.uom.gr/econwp/pdf/dp072011.pdf
Litina, A., & Palivos, T. (2016). Corruption, tax evasion and social values. Journal of Economic Behavior & Organization, 124, 164–177. https://doi.org/10.1016/j.jebo.2015.09.017
Lois, P., Drogalas, G., Karagiorgos, A., & Karasteriou, E. (2020). The phenomenon of tax evasion and undeclared work in Greece. Causes and the role of control mechanisms. International Journal of Managerial and Financial Accounting, 12(1), 71–91. https://doi.org/10.1504/ijmfa.2020.107002
Lumir, A., Geoff, P., & Iraj, H. (2018). Business tax evasion in transition economies: a cross-country panel investigation. European Journal of Comparative Economics, 15(1), 11–36. http://eprints.staffs.ac.uk/6120/
Mahaputra, N. K. A., Rustiarini, N. W., Anggraini, N. P. N., & Sudiartana, I. M. (2018). National culture and perceived ethics of tax evasion: case of Bali Province. Journal of Economics, Business, and Accountancy Ventura, 21(1), 89–104.
https://www.researchgate.net/National_Culture_and_Perceived_Ethics_of_Tax_Evasion_Case_of_Bali_Province/links/5c90e4f5a6fdcc38175d0531/National-Culture-and-Perceived-Ethics-of-Tax-Evasion-Case-of-Bali-Province.pdf
Mansor, G., Pantamee, M., & Adamu, A. (2015). Tax evasion and Nigeria tax system: An overview. Research Journal of Finance and Accounting, 6(8), 202–211. https://repo.uum.edu.my/id/eprint/16182/
Mansor, M., & Gurama, Z. (2016). The Determinants of Tax Evasion in Gombe State Nigeria. International Journal of Economics and Financial Issues, 6(7), 165–170. https://dergipark.org.tr/en/pub/ijefi/issue/32000/353052?publisher=http-www-cag-edu-tr-ilhan-ozturk;
Masclet, D., Montmarquette, C., & Viennot-Briot, N. (2019). Can whistleblower programs reduce tax evasion? Experimental evidence. Journal of Behavioral and Experimental Economics, 83, 101459. https://doi.org/10.1016/j.socec.2019.101459
Mason, P. D., Utke, S., & Williams, B. M. (2019). Why Pay Our Fair Share? How Perceived Influence over Laws Affects Tax Evasion. Journal of the American Taxation Association, 42(1), 133–156. https://doi.org/10.2308/atax-52598
Mawejje, J., & Okumu, I. M. (2016). Tax Evasion and the Business Environment in Uganda. South African Journal of Economics, 84(3), 440–460.
https://doi.org/10.1111/saje.12132
Miskam, M., Noor, R. M., Omar, N., & Aziz, R. A. (2013). Determinants of Tax Evasion on Imported Vehicles. Procedia Economics and Finance, 7, 205–212.
https://doi.org/10.1016/s2212-5671(13)00236-0
Mohamad, A., Zakaria, M. H., & Hamid, Z. (2016). Cash economy: tax evasion amongst SMEs in Malaysia. Journal of Financial Crime, 23(4), 974–986. https://doi.org/10.1108/jfc-05-2015-0025
Molero, J. C., & Pujol, F. (2011). Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter. Journal of Business Ethics, 105(2), 151–162.
https://doi.org/10.1007/s10551-011-0955-1
Montenegro, T. M. (2021). Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study. Sustainability, 13(20), 11166.
https://doi.org/10.3390/su132011166
Mughal, M. M. (2012). Reasons of Tax Avoidance and Tax Evasion: Reflections from Pakistan. Journal of Economics and Behavioral Studies, 4(4), 217–222.
https://doi.org/10.22610/jebs.v4i4.320
Muzainah, M. (2016). Determinants of tax evasion: Evidence from Libya. Universiti Utara Malaysian Electronic, 1(3), 55–78. https://etd.uum.edu.my/5578/
Nguyen, T. H. (2018). Exploratory Factor Analysis on determinant factors to tax evasion behavior: Vietnamese personal income tax case. Journal of International Economics and Management, 10(8), 55–64.
https://jiem.ftu.edu.vn/index.php/jiem/article/view/191
Niesiobedzka, M. (2014). Relations Between Procedural Fairness, Tax Morale, Institutional Trust and Tax Evasion. Journal of Social Research & Policy, 5(1), 1–12.
https://www.researchgate.net/profile/Malgorzata-Niesiobedzka/publication/297361514
Nurunnabi, M. (2017). Tax evasion and religiosity in the Muslim world: the significance of Shariah regulation. Quality & Quantity, 52(1), 371–394.
https://doi.org/10.1007/s11135-017-0471-1
OECD. (2021). Transparency and Exchange of Information for Tax Purposes Multilateral Co-operation Changing the World. https://www.oecd.org/tax/transparency/global-forum-10-years-report.pdf
Muhrtala, O. T., & Ogundeji, M. (2013). Professionals’ Perspective of Tax Evasion: Some Evidence from Nigeria. Universal Journal of Accounting and Finance, 1(2), 35–41. https://doi.org/10.13189/ujaf.2013.010201
Olaoye, C. O., & Ogundipe, A. A. (2018). Application of Tax Audit and Investigation on Tax Evasion Control in Nigeria. Journal of Accounting, Finance and Auditing Studies, 4(1), 79–92. https://www.um.edu.mt/library/oar/bitstream/123456789/27385/3
Organisation For Economic Co-operation and Development. (2017). Tax revenue. Tax. https://doi.org/10.1787/d98b8cf5-en
Owusu, G. M. Y., Bekoe, R. A., Anokye, F. K., & Anyetei, L. (2019). What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana. International Journal of Public Administration, 43(13), 1143–1155.
https://doi.org/10.1080/01900692.2019.1665686
Ozili, P. K. (2020). Tax evasion and financial instability. Journal of Financial Crime, 27(2), 531–539. https://doi.org/10.1108/jfc-04-2019-0051
Palil, M. R., Malek, M. M., & Jaguli, A. R. (2016). Issues, Challenges and Problems with Tax Evasion: The Institutional Factors Approach. Gadjah Mada International Journal of Business, 18(2), 187. https://doi.org/10.22146/gamaijb.12573
Payne, J. E., & Saunoris, J. W. (2020). Corruption and Firm Tax Evasion in Transition Economies: Results from Censored Quantile Instrumental Variables Estimation. Atlantic Economic Journal, 48(2), 195–206. https://doi.org/10.1007/s11293-020-09666-2
Pui Yee, C., Moorthy, K., & Soon, C. K. W. (2017). Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia. International Journal of Law and Management, 59(3), 413–429. https://doi.org/10.1108/ijlma-02-2016-0022
Purwanto, P., & Indrawan, R. (2019). The Determinants of Tax Evasion in Directorate General of Customs and Excise Jakarta. Advances in Economics, Business and Management Research, 127(1), 1–4. https://www.atlantis-press.com/proceedings/series/aebmr
Raikov, A. (2021). Decreasing Tax Evasion by Artificial Intelligence. IFAC-PapersOnLine, 54(13), 172–177. https://doi.org/10.1016/j.ifacol.2021.10.440
Raitano, M., & Fantozzi, R. (2015). Political cycle and reported labour incomes in Italy: Quasi-experimental evidence on tax evasion. European Journal of Political Economy, 39, 269–280. https://doi.org/10.1016/j.ejpoleco.2015.07.001
Rantelangi, C., & Majid, N. (2018). Factors that Influence the Taxpayers’ Perception on the Tax Evasion. Proceedings of the Mulawarman International Conference on Economics and Business (MICEB 2017), 219–225. https://doi.org/10.2991/miceb-17.2018.34
Reuters. (2011). Where’s the fraud, Mr. President?
https://www.reuters.com/article/idIN180300171820111213
Richardson, G. (2016). The Determinants of Tax Evasion: A Cross-Country Study. Financial Crimes: Psychological, Technological, and Ethical Issues, 33–57.
https://doi.org/10.1007/978-3-319-32419-7_2
Russo, F. F. (2013). Tax morale and tax evasion reports. Economics Letters, 121(1), 110–114. https://doi.org/10.1016/j.econlet.2013.07.004
Sadjiarto, A., Susanto, A. N., Yuniar, E., & Hartanto, M. G. (2019). Factors Affecting Perception of Tax Evasion Among Chindos. Advances in Economics, Business and Management Research, 144(2), 1–7. https://doi.org/10.1177/2277975217701263
Saidu, S., & Dauda, U. (2014). Tax Evasion and Governance Challeneges in the Nigerian Informal Sector. Journal of Finance and Economics, 2(5), 156–161. https://doi.org/10.12691/jfe-2-5-4
Salawati, S., Sritharan, N., Sheung, S. C. C., & Mohamed, A. S. (2021). Does Tax Knowledge Motivate Tax Compliance in Malaysia? Research in World Economy, 12(1), 238–251. https://doi.org/10.5430/rwe.v12n1p238
Shokrkhodaei, F. (2018). The Effect of Information & Communication Technology on Tax Revenue in Selected Countries with an Emphasis on Tax Evasion. Macroeconomics Research Letter, 13(25), 107–132. https://doi.org/10.22080/iejm.2018.2036
Sidani, Y. M., Ghanem, A. J., & Rawwas, M. Y. A. (2014). When idealists evade taxes: the influence of personal moral philosophy on attitudes to tax evasion - a Lebanese study. Business Ethics: A European Review, 23(2), 183–196.
https://doi.org/10.1111/beer.12046
Skouras, S., & Christodoulakis, N. (2010). Electoral Misgovernance Cycles: Evidence from Wildfires and Tax Evasion in Greece and Elsewhere. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1709068
Sritharan, N., & Salawati, S. (2019). Examining the Moderating Effect of Tax Knowledge on the Relationship between Individual Factors and Income Tax Compliance Behaviour in Malaysia. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(3), 160–172. https://doi.org/10.6007/ijarafms/v9-i3/6355
Sritharan, N., Salawati, S., & Choy-Sheung Cheuk, S. (2021). How Social Factor Determine Individual Taxpayers’ Tax Compliance Behaviour in Malaysia? International Journal of Business and Society, 21(3), 1444–1463. https://doi.org/10.33736/ijbs.3363.2020
Sritharan, N., & Salawat, S. (2019). Economic Factors Impact on Individual Taxpayers’ Tax Compliance Behaviour in Malaysia. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(2), 172–182. https://hrmars.com/papers_submitted/6166/1Economic_Factors_Impact_on_Individual_Taxpayers_Tax_Compliance_Behaviour_in_Malaysia.pdf
Strielkowski, W., & ?Ábelková, I. (2015). Religion, Culture, and Tax Evasion: Evidence from the Czech Republic. Religions, 6(2), 657–669. https://doi.org/10.3390/rel6020657
Sumartaya, D., & Hafidiah, A. (2014). The influence of taxpayer’s awareness and tax morale toward tax evasion. International Journal of Business, Economics and Law, 5(1), 1–9. https://www.ijbel.com/wp-content/uploads/2014/12/ACC-32-The-Influence-of-taxpayers-awareness-and-tax-morelae-toward-tax-evasion.pdf
Tabandeh, R., & Amadonnejad, A. (2015). Journal of Research in Business, Economics and Management. The Application of Artificial Neural Network Method to Investigate the Effect of Unemployment on Tax Evasion, 4(3), 1–14.
https://core.ac.uk/reader/267832640
Tabandeh, R., Jusoh, M., Ghani, N., & Zaidi, M. (2013). Causes of Tax Evasion and Their Relative Contribution in Malaysia: An Artificial Neural Network Method Analysis. Jurnal Ekonomi Malaysia, 47(1), 1–10. https://www.ukm.my/jem/wp-content/uploads/2021/06/jeko_471-10.pdf
Tenidou, E., Valsamidis, S., Petasakis, I., & Mandilas, A. (2015). Elenxis, an Effective Tool for the War Against Tax Avoidance and Evasion. Procedia Economics and Finance, 33, 303–312. https://doi.org/10.1016/s2212-5671(15)01714-1
Uyar, A., Nimer, K., Kuzey, C., Shahbaz, M., & Schneider, F. (2021). Can e-government initiatives alleviate tax evasion? The moderation effect of ICT. Technological Forecasting and Social Change, 166, 120597. https://doi.org/10.1016/j.techfore.2021.120597
Vâlsan, C., Druic?, E., & Ianole-C?lin, R. (2020). State Capacity and Tolerance towards Tax Evasion: First Evidence from Romania. Administrative Sciences, 10(2), 33. https://doi.org/10.3390/admsci10020033
World Bank. (2021). The Global Tax Program. World Bank. https://www.worldbank.org/en/programs/the-global-tax-program
Yalama, G. O., & Gumus, E. (2013). Determinants of Tax Evasion Behavior: Empirical Evidence from Survey Data. International Business and Management, 6(2), 15–23. https://ssrn.com/abstract=2612010
Yamen, A., Allam, A., Bani-Mustafa, A., & Uyar, A. (2018). Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members. Journal of International Accounting, Auditing and Taxation, 32, 17–29. https://doi.org/10.1016/j.intaccaudtax.2018.07.001
Zakariya’u, G. (2015). Tax evasion determinants: Evidence from Nigeria. Universiti Utara Malaysian Electronic, 2(1), 1–14. http://etd.uum.edu.my/4610/
In-Text Citation: (Sritharan et al., 2022)
To Cite this Article: Sritharan, N., Sahari, S., & Sharon, C. C. S. (2022). A Systematic Literature Review on Tax Evasion: Insights and Future Research Agenda. International Journal of Academic Research in Accounting Finance and Management Sciences, 12(2), 84-105.
Copyright: © 2022 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode