Tax evasion and service-trust paradigm: A meta-analysis

The purpose of this research is to present the results of meta-analysis on the relationship between the determinant factors against tax evasion based on service and trust paradigm. This research synthesized 102 results of 33 individual articles within a period of 1978–2017. There is a robust conclus...

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Autores principales:	Nurkholis Nurkholis, Muh Dularif, Ni Wayan Rustiarini
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	tax evasion service quality public trust national culture Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/b64443e3a8c6424d9f17ccd3cd627312
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spelling	oai:doaj.org-article:b64443e3a8c6424d9f17ccd3cd6273122021-12-02T17:01:06ZTax evasion and service-trust paradigm: A meta-analysis2331-197510.1080/23311975.2020.1827699https://doaj.org/article/b64443e3a8c6424d9f17ccd3cd6273122020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1827699https://doaj.org/toc/2331-1975The purpose of this research is to present the results of meta-analysis on the relationship between the determinant factors against tax evasion based on service and trust paradigm. This research synthesized 102 results of 33 individual articles within a period of 1978–2017. There is a robust conclusion that the improving service quality and increasing public trust are two effective instruments in fighting against the tax evasion. As implied in the Social Contract Theory, the effect of service quality in decreasing the tax evasion is greater than that of public trust level. Considering the national culture as one potential moderating variable, the results of heterogeneity analysis suggested that the cultural aspect represented in the Hofstede’s cultural dimension had an important role as the moderating variable between service and tax evasion. This finding should be interesting for the policymakers in some points. First, the tax authorities should considerably improve the service quality to reduce the non-compliance behaviors. Second, by considering the moderating variable which influences the impact of service quality and public trust on tax evasion, each country should consider its unique national cultural values when designing the tax policies and programs.Nurkholis NurkholisMuh DularifNi Wayan RustiariniTaylor & Francis Grouparticletax evasionservice qualitypublic trustnational cultureBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	tax evasion service quality public trust national culture Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	tax evasion service quality public trust national culture Business HF5001-6182 Management. Industrial management HD28-70 Nurkholis Nurkholis Muh Dularif Ni Wayan Rustiarini Tax evasion and service-trust paradigm: A meta-analysis
description	The purpose of this research is to present the results of meta-analysis on the relationship between the determinant factors against tax evasion based on service and trust paradigm. This research synthesized 102 results of 33 individual articles within a period of 1978–2017. There is a robust conclusion that the improving service quality and increasing public trust are two effective instruments in fighting against the tax evasion. As implied in the Social Contract Theory, the effect of service quality in decreasing the tax evasion is greater than that of public trust level. Considering the national culture as one potential moderating variable, the results of heterogeneity analysis suggested that the cultural aspect represented in the Hofstede’s cultural dimension had an important role as the moderating variable between service and tax evasion. This finding should be interesting for the policymakers in some points. First, the tax authorities should considerably improve the service quality to reduce the non-compliance behaviors. Second, by considering the moderating variable which influences the impact of service quality and public trust on tax evasion, each country should consider its unique national cultural values when designing the tax policies and programs.
format	article
author	Nurkholis Nurkholis Muh Dularif Ni Wayan Rustiarini
author_facet	Nurkholis Nurkholis Muh Dularif Ni Wayan Rustiarini
author_sort	Nurkholis Nurkholis
title	Tax evasion and service-trust paradigm: A meta-analysis
title_short	Tax evasion and service-trust paradigm: A meta-analysis
title_full	Tax evasion and service-trust paradigm: A meta-analysis
title_fullStr	Tax evasion and service-trust paradigm: A meta-analysis
title_full_unstemmed	Tax evasion and service-trust paradigm: A meta-analysis
title_sort	tax evasion and service-trust paradigm: a meta-analysis
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/b64443e3a8c6424d9f17ccd3cd627312
work_keys_str_mv	AT nurkholisnurkholis taxevasionandservicetrustparadigmametaanalysis AT muhdularif taxevasionandservicetrustparadigmametaanalysis AT niwayanrustiarini taxevasionandservicetrustparadigmametaanalysis
_version_	1718382233455165440

Tax evasion and service-trust paradigm: A meta-analysis

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