العوامل النفسية و الاجتماعية للتهرب الضريبي : دراسة مفاهيمية

Abstract EN

Tax revenues are major and important income sources for governments in most countries.

But, due to the lack of full tax compliance, governments budgets are rarely balanced, and the gap between revenue and spending is increasing.

The tax evasion is the most challenged issue to tax administration.

The aim of this study is to highlight the most important social and psychological factors that contribute to tax non-compliance.

By exploring the literature in this field, this study identifies seven key determinants to tax evasion: tax awareness, tax knowledge, tax fairness, tax moral, perceived tax complexity, peer influence, individualism/collectivism oriented culture.