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
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