particularly taxpayers a sufficient in-
formation and enhancing the concept of
transparency between authorities and
taxpayer.
This systematic review was comple-
ted in a methodical manner, and it has
a variety of strengths and weaknesses.
This review included articles that were
either empirical or theoretical, allowing
us to cover the entire range of intellec-
tual activity on the subject. In analy-
sing the papers, we took a stringent ap-
proach. The articles were extensively
evaluated by the authors, ensuring that
the articles assessments were more ac-
curate. With regards to the limitations,
many of the studies included in the
analysis have defined and quantified tax
compliance activities in various ways,
which is one of the review’s weaknes-
ses. This study attempted to resolve these
issues, although of that in comparing
papers for the review, arguably we may
have lost some detail. However, we did
everything we could to evaluate what
we are able to control of the subjects.
Moreover, this study acknowledged the
limited contribution since our review of
economics factors was limited for only
three factors (power, trust, transpa-
rency) on tax compliance. However, the
three identified factors are the most in-
fluential and comprehensive in econo-
mics approach. This study included only
English publications, and only looked at
articles that had been published in elec-
tronic databases so the review may suf-
fer from some of the common systematic
review flaws, such as the omission of
significant studies and a constraint on
creativity and innovation due to the ap-
plication of rigorous criteria.
Journal of Tax Reform. 2022;8(3):312–335
Do'stlaringiz bilan baham: |
