| Abstrakt: |
This research aims to analyse tax morale’s effect on compliance, focusing on socio- economic, 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 strategies. This study enhances understandings of tax morale’s determinants and compliance implications, offering a theoretical framework for future research. As such, we recommend policy and educational measures to improve tax morale and compliance, emphasising the importance of trust and fairness. However, the review’s scope is limited to available literature, suggesting empirical research is needed to validate these findings further. [ABSTRACT FROM AUTHOR] |
