A Brief Literature Review on Tax Morale: From Theories & Research Practices Ahmad Dahlan1*, Grahita Chandrarin2, Boge Triatmanto3
Universitas Merdeka Malang
Abstract
This article provides a brief literature review on tax morale concerning tax compliance & the various determinants that affect tax morale. It focuses on the theories that shape tax morale & then describes various research studies on its primary influence on tax compliance. From this point, this article describes several notions of tax morale that are relevant to tax compliance. Various tax morale determinants that affect tax compliance are then discussed. From these various research studies, this article then focuses on corporate tax morale & significant tax morale among company directors & tries to find gaps between whether the board of directors & tax consultants as individuals can also influence corporate tax morale as taxpayers.
Keywords: board of directors, determinants of tax morale, tax compliance, tax morale
Topic: Innovative Public Policies under VUCA Era (Volatility, Uncertainty, Complexity and Ambiguity)
