Concepedia

Concept

tax compliance

Parents

1.4K

Publications

76K

Citations

2.4K

Authors

879

Institutions

About

Tax compliance is the degree to which taxpayers meet their tax obligations in accordance with the tax laws and regulations of a jurisdiction. As a multidisciplinary research concept, it investigates the behavioral, economic, legal, and psychological factors that influence individuals' and entities' decisions regarding accurate tax filing, reporting of income, and timely payment of taxes due. This concept is significant for understanding revenue generation, tax system efficiency, and the design of effective tax policies and administrations.

Top Authors

Rankings shown are based on concept H-Index.

EK

University of Vienna

JA

Tulane University

BT

Queensland University of Technology

RW

Fayetteville State University

MM

University of New Mexico

Top Institutions

Rankings shown are based on concept H-Index.

University of Vienna

Vienna, Austria

University of Exeter

Exeter, United Kingdom

University of Michigan

Ann Arbor, United States

Tulane University

New Orleans, United States