Abstract:
Background: Individuals do not like paying taxes and they take various actions to reduce their tax liability. In developing countries, the role of taxation is significant as tax revenue assists governments in covering public expenses. Therefore, tax compliance is a major issue affecting revenue collection. A number of factors influence tax compliance behaviour, and scholars have explored these from an economic and a behavioural perspective. One factor that has been identified is ethics; therefore, in order to fully understand compliance behaviour, ethical dimensions should be considered. The ethical convictions of individuals differ, and these differences influence compliance decisions. The present study aimed to determine how ethics influenced tax compliance behaviour with the intention of assisting tax authorities to shift their focus pertaining to improving tax revenue collection in developing countries.
Main purpose of the study: The main purpose of the present study was to conduct a systematic review of academic literature on ethical factors that influence the tax compliance behaviour of individuals in developing countries.
Method: The research question was clearly defined, and the objectives of the study were formulated. Reliable and credible academic literature was identified and selected through the use of predetermined criteria. The data from the literature was synthesised in an orderly manner, and conclusions were drawn in an attempt to answer the research question.
