Concepedia

Taxpayer Filing Behavior

Taxpayer Filing Behavior is a construct in tax compliance research that denotes the systematic patterns and decision-making processes individuals or organizations exhibit in meeting their statutory obligations to submit tax returns, distinguished by its focus on the timing, accuracy, completeness, and adherence to regulatory procedures in the filing process.

112

Publications

5.8K

Citations

243

Authors

119

Institutions

Publications per year

2017–2026

46

Parents

Publications

112

The behavioralist as tax collector: Using natural field experiments to enhance tax compliance

Michael Hallsworth, John A. List, Robert Metcalfe et al. · Journal of Public Economics · 2017 · 749 citations · Full text

, , +16

Psychological Frictions and the Incomplete Take-Up of Social Benefits: Evidence from an IRS Field Experiment

Saurabh Bhargava, Dayanand Manoli · American Economic Review · 2015 · 631 citations · Full text

, , +17

Acceptance of electronic tax filing: A study of taxpayer intentions

Jen-Ruei Fu, Cheng‐Kiang Farn, Wen-Pin Chao · Information & Management · 2005 · 415 citations

, , +10

Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness

Afrizal Tahar, Hosam Alden Riyadh, Hafiez Sofyani et al. · Journal of Asian Finance Economics and Business · 2020 · 272 citations · Full text

, , +13

Factors affecting online tax filing – An application of the IS Success Model and trust theory

Victor Chen, Roppe Jenice M. Jubilado, Erik Paolo S. Capistrano et al. · Computers in Human Behavior · 2014 · 202 citations

, , +14

1–5 of 112

Authors

243

  1. LM
    Lai Ming Ling

    Universiti Teknologi MARA, Malaysia

    4 publications · 61 citations

    4

    h-index

  2. TR
    T. Ramayah

    Universiti Sains Malaysia, Malaysia

    4 publications · 113 citations

    4

    h-index

  3. AH
    Ann Hansford

    University of Nottingham, United Kingdom

    3 publications · 109 citations

    3

    h-index

  4. CW
    Charles W. Christian

    Arizona State University, United States

    3 publications · 133 citations

    3

    h-index

  5. MM
    Margaret McKerchar

    UNSW Sydney, Australia

    2 publications · 87 citations

    2

    h-index

1–5 of 243

Institutions

119

  1. University of Malaya

    Kuala Lumpur, Malaysia

    4 h-index

    4 publications

    139 citations

  2. Udayana University

    Denpasar, Indonesia

    4 h-index

    8 publications

    172 citations

  3. International Centre for Tax and Development

    Brighton, United Kingdom

    3 h-index

    5 publications

    74 citations

  4. Northern University of Malaysia

    Jitra, Malaysia

    3 h-index

    4 publications

    51 citations

  5. Universiti Sains Malaysia

    George Town, Malaysia

    3 h-index

    4 publications

    77 citations

  6. Institute of Development Studies

    Brighton, United Kingdom

    2 h-index

    4 publications

    64 citations

  7. Universiti Teknologi MARA

    Shah Alam, Malaysia

    2 h-index

    2 publications

    51 citations

  8. Tarumanagara University

    Jakarta, Indonesia

    2 h-index

    3 publications

    36 citations

1–8 of 119

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 80 citations

    5

    h-index

  2. National Tax Journal

    NTJ · 4 publications · 163 citations

    4

    h-index

  3. E-Jurnal Akuntansi

    3 publications · 47 citations

    3

    h-index

  4. Procedia - Social and Behavioral Sciences

    3 publications · 44 citations

    3

    h-index

  5. American Economic Journal Economic Policy

    2 publications · 165 citations

    2

    h-index

1–5