A CONCEPTUAL FRAMEWORK FOR TAX COMPLIANCE BEHAVIOUR AMONG STUDENTS: THE ROLE OF TAX KNOWLEDGE, TAX MORALE, TAX AWARENESS AND PERCEIVED TAX COMPLEXITY
DOI:
https://doi.org/10.35631/AIJBES.828041Keywords:
Students Behaviour, Tax Awareness, Tax Complexity, Tax Compliance, Tax Knowledge, Tax MoraleAbstract
Tax compliance is a global concern as it has a direct impact on government income and overall economic stability. Students represent future taxpayers, therefore developing tax compliance behaviour at an early stage is crucial as their attitudes and behaviours may influence future compliance practices. However, limited studies have specifically focused on tax compliance behaviour among students. This study aims to develop a conceptual framework for explaining the determinants of tax compliance behaviours among students by integrating tax knowledge, tax morale, tax awareness, and perceived tax complexity. The framework is underpinned by the Theories of Planned Behaviour, Social Learning, and Experiential Learning, which collectively explain how cognitive, ethical, and social dimensions shape the compliance behaviour of students. This study adopts a conceptual research design through a comprehensive review of the existing literature, theoretical synthesis, and empirical findings related to tax compliance. The conceptual framework highlights that tax knowledge, tax morale, tax awareness, and perceived tax complexity are important factors that may influence students’ tax compliance behaviour. This study contributes to existing literature by providing an integrated theoretical framework that may assist researchers, educators, and policymakers in understanding the determinants of tax compliance among students and the importance of tax education exposure at an early stage. Future research is recommended to extend this study by collecting empirical data involving students to examine the proposed relationship and validate the conceptual framework.
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