A Systematic Literature Review on Tax Evasion: Insights and Future Research Agenda

• Main Authors: Nivakan, Sritharan, Salawati, Sahari, Cheuk, Sharon Choy Sheung
• Format: Article
• Language: English
• Published: Human Resource Management Academic Research Society 2022
• Subjects: H Social Sciences (General); HG Finance
• Online Access: http://ir.unimas.my/id/eprint/38489/1/A%20Systematic%20Literature%20Review%20on%20Tax%20Evasion.pdf; http://ir.unimas.my/id/eprint/38489/; https://hrmars.com/papers_submitted/13089/a-systematic-literature-review-on-tax-evasion-insights-and-future-research-agenda.pdf; http://dx.doi.org/10.6007/IJARAFMS/v12-i2/13089

Emerging research studies in the subject of tax evasion have selected a variety of factors to verify their influence on the intentional non-compliance behaviour (tax evasion). However, a holistic review of tax evasion covering global literatures remains elusive. Therefore, this paper intends to cond...