Journal of Tax Reform
Power, Trust and Transparency as Determinant Factors of Tax Compliance: A Systematic Review
Mohammed Saleh Al-Maghrebi 1, 2, Noor Sharoja Sapiei1, Mazni Abdullah 1
1 University of Malaya, Kuala Lumpur, Malaysia
2 Amran University, Amran, Republic of Yemen
Abstract
This systematic review emphasizes the importance of expanding and deepening the theoretical framework of research on individual taxpayer compliance, particularly through integrated models. The main objective of this article is to systematically review the literature on tax compliance based on three determinants: coercive power, trust in tax authorities and transparency; and provide a direction for future research. There are three review questions in this paper, namely: (1) What is the present situation of the literature on the connection between coercive power and tax compliance; (2) What is the present situation of the literature on the connection between trust in tax authorities and tax compliance; (3) What is the present situation of the literature on the connection between “relationship transparency” and tax compliance. A systematic review of the literature was used to perform this review, considering 66 studies published in several suggested databases. The results are a call for a more sophisticated understanding of not only how suggested factors (Coercive Power; Trust; Transparency) affect tax compliance, but also how they interact and change each other and then, influence tax compliance. This review implies that enhancing tax service, transparency, and government trust is more successful and relatively easier to proceed than encouraging positive behaviour among taxpayers. This review is the first to systematically analyse the literature on tax compliance based on three determinants (coercive power, trust and transparency), as found, no synthesis studies have comprehensively covered the issue. This results in unique, motivating, and relevant discoveries that may be used to direct future studies and serve as a tool for academics, practitioners, and policymakers. Furthermore, this study would aid governments and tax authorities to understand the motives and perceptions of taxpayers into taxes.
Keywords
coercive power, trust in tax authority, relationship transparency, tax compliance, tax non-compliance, tax system, systematic review
JEL classification
H24, H26References
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About Authors
Mohammed Saleh Al-Maghrebi – Lecturer, Department of Accounting, Faculty of Commerce and Economics, Amran University, Republic of Yemen (Guhal street, Amran city, Republic of Yemen); PhD Candidate in Accounting, Department of Accounting, Faculty of Business and Economics, University of Malaya, Malaysia (Jalan Profesor Diraja Ungku Aziz, Seksyen 13, Kuala Lumpur, Malaysia); ORCID: https://orcid.org/0000-0002-3246-6441; e-mail: almaghrebi2008@siswa.um.edu.my
Noor Sharoja Sapiei – PhD in Accounting, Senior lecturer, Department of Accounting, Faculty of Business and Economics, University of Malaya, Malaysia (Jalan Profesor Diraja Ungku Aziz, Seksyen 13, Kuala Lumpur, Malaysia); ORCID: https://orcid.org/0000-0001-8021-8218; e-mail: noorsharoja@um.edu.my
Mazni Abdullah – PhD in Accounting, Professor, Department of Accounting, Faculty of Business and Economics, University of Malaya, Malaysia (Jalan Profesor Diraja Ungku Aziz, Seksyen 13, Kuala Lumpur, Malaysia); ORCID: https://orcid.org/0000-0002-9591-036X; e-mail: mazni@um.edu.my
For citation
Al-Maghrebi M.S., Sapiei N.S., Abdullah M. Power, Trust and Transparency as Determinant Factors of Tax Compliance: A Systematic Review. Journal of Tax Reform. 2022;8(3):312–335. doi.org/10.15826/jtr.2022.8.3.124
Article info
Received September 16, 2022; Revised October 13, 2022; Accepted November 12, 2022
DOI: https://doi.org/10.15826/jtr.2022.8.3.124
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