Monageng, Nompumelelo LorraineEvans, Christopher CharlesSteyn, Theunis Lodewikus2023-06-092023-06-092022-11Monageng, M., Evans, C., Steyn, T. 2022, 'The influence of reciprocity nudges on tax compliance in South Africa', eJournal of Tax Research, vol. 20, no. 1, pp. 22-47.1448-2398 (online)http://hdl.handle.net/2263/91075Research on the effects of nudging as a tool to influence tax compliance has provided limited and sometimes inconclusive empirical evidence. Using a mixed methods research design, this study examines the impact of reciprocity nudges (in the form of television advertisements) on taxpayer compliance in South Africa. Our results show a statistically significant association between exposure to a reciprocity nudge and tax compliance provided that the nudge message contains specified structural and content attributes. It also establishes, inter alia, that the timing of the nudge may not be influential. The study extends the current knowledge of how insights from behavioural economics can be incorporated to assist in influencing tax compliance, particularly in a developing country setting.en© School of Accounting, Auditing & Taxation, UNSW Business SchoolTax complianceNudgingReciprocityMessage attributesSouth Africa (SA)Economic and management sciences SDG-17SDG-17: Partnerships for the goalsArticle