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Tax Non-Compliance and Perceptions of Corruption: Policy Implications for Developing Countries Rosid, A, Evans, C and Tran Nam, B 2019, 'Tax Non-Compliance and Perceptions of Corruption: Policy Implications for Developing Countries', Bulletin of Indonesian Economic Studies, vol. 54, no. 1, pp. 25-60. Document type: Journal Article Collection: Journal Articles Title Tax Non-Compliance and Perceptions of Corruption: Policy Implications for Developing Countries Author(s) Rosid, A Evans, C Tran Nam, B Year 2019 Journal name Bulletin of Indonesian Economic Studies Volume number 54 Issue number 1 Start page 25 End page 60 Total pages 36 Publisher Taylor and Francis Abstract Tax non-compliance and perceptions of corruption are key challenges to state-building in developing countries. Using a social psychology approach, we develop a theoretical model in which different forms of perceived corruption can adversely influence the way individual taxpayers behave. We then apply this model to Indonesia, placing our empirical findings in the context of compliance risk management, identifying strategies to improve tax compliance, and exploring how to implement these strategies effectively. We shed light on the applicability of the traditional responsive regulatory approach (used by revenue authorities to deal with intentionally non-compliant taxpayers), which combines measures in attempting to achieve either voluntary or enforced compliance. While the empirical evidence is based on the Indonesian experience, we suggest that our model is sufficiently general and robust to be applicable to other developing countries in the Asia-Pacific region. Subject Law and Legal Studies not elsewhere classified Economics not elsewhere classified Studies in Human Society not elsewhere classified Keyword(s) corruption tax compliance compliance risk management norm-based intervention focused enforcement DOI - identifier 10.1080/00074918.2017.1364349 Copyright notice © 2018 ANU Indonesia Project ISSN 0007-4918 Related Links Link Description https://dx.doi.org/10.1080/00074918.2017.1364349 Link to Published Version   Versions Version Filter Type Mon, 08 Jul 2019, 14:50:24 EST Filtered Full Citation counts:   Cited 0 times in Thomson Reuters Web of Science Article Cited 0 times in Scopus Article Altmetric details: Access Statistics: 2 Abstract Views  -  Detailed Statistics Created: Fri, 05 Jul 2019, 12:33:00 EST by Catalyst Administrator