References
- Abdullah, A., Doucouliagos, H., & Manning, E. (2015). Does education reduce income inequality? A meta‐regression analysis. Journal of Economic Surveys, 29(2), 301–20. https://doi.org/10.1111/joes.12056
- Alabede, J. O., Ariffin, Z. Z., & Idris, K. M. (2011). Individual taxpayers attitude and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference. Journal of Accounting and Taxation, 3(3), 91–104. https://doi.org/10.5897/JAT11.010
- Alasfour, F., Samy, M., & Bampton, R. (2016). The determinants of tax morale and tax compliance: Evidence from Jordan. In Advances in taxation (Vol. 23, pp. 125–171). https://doi.org/10.1108/S1058-749720160000023005.
- Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2
- Alm, J. (2012). Measuring, explaining, and controlling tax evasion: Lessons from theory, experiments, and field studies. International Tax and Public Finance, 19(1), 54–77. https://doi.org/10.1007/s10797-011-9171-2
- Alm, J., Bloomquist, K. M., & McKee, M. (2017). When you know your neighbour pays taxes: Information, peer effects and tax compliance. Fiscal Studies, 38(4), 587–613. https://doi.org/10.1111/1475-5890.12111
- Alm, J., Cherry, T., Jones, M., & McKee, M. (2010). Taxpayer information assistance services and tax compliance behavior. Journal Of Economic Psychology, 31(4), 577–586. https://doi.org/10.1016/j.joep.2010.03.018
- Alm, J., Kirchler, E., & Muehlbacher, S. (2012). Combining psychology and economics in the analysis of compliance: From enforcement to cooperation. Economic Analysis and Policy, 42(2), 133–151. https://doi.org/10.1016/S0313-5926(12)50016-0
- Anderson, E., D’Orey, M. A. J., Duvendack, M., & Esposito, L. (2018). Does government spending affect income poverty? A Meta-regression analysis. World Development, 103(March), 60–71. https://doi.org/10.1016/j.worlddev.2017.10.006
- Ayuba, A., Saad, N., & Ariffin, Z. Z. (2015). Interacting role of perceived service orientation on work family conflict, fuel subsidy removal and tax compliance behaviour: Evidence from Nigerian SMEs. Asian Social Science, 11(28), 226. https://doi.org/10.5539/ass.v11n28p226
- Bayer, R., & Cowell, F. (2016). Tax compliance by firms and audit policy. Research in Economics, 70(1), 38–52. https://doi.org/10.1016/j.rie.2015.07.003
- Benk, S., & Budak, T. (2012). Power and trust as determinants of voluntary versus enforced tax compliance: Empirical evidence for the slippery slope framework from Turkey. African Journal of Business Management, 6(4), 1499–1505. https://doi.org/10.5897/AJBM11.2157
- Borenstein, M., Hedges, L., Higgins, J. P., & Rothstein, H. (2009). Converting among effect sizes. In Introduction to meta-analysis. John Wiley & Sons. https://www.meta-analysis.com/downloads/Meta-analysisConverting among effect sizes.pdf
- Brink, W. D., & Porcano, T. M. (2016). The impact of culture and economic structure on tax morale and tax evasion: A country-level analysis using SEM. In Advances in taxation (pp. 87–123). Emerald Group Publishing Limited. https://doi.org/10.1108/S1058-749720160000023004
- Calvet Christian, R., & Alm, J. (2014). Empathy, sympathy, and tax compliance. Journal Of Economic Psychology, 40(February), 62–82. https://doi.org/10.1016/j.joep.2012.10.001
- Card, N. A. (2015). Applied meta-analysis for social science research. Guilford Publications.
- Castañeda, N., Doyle, D., & Schwartz, C. (2019). Opting out of the social contract: Tax morale and evasion. Comparative Political Studies, 53(7), 1175–1219. https://doi.org/10.1177/0010414019879956
- Castro, M. F., & Rizzo, I. (2014). Tax compliance under horizontal and vertical equity conditions: An experimental approach. International Tax and Public Finance, 21(4), 560–577. https://doi.org/10.1007/s10797-014-9320-5
- Cebula, R. J., & Feige, E. L. (2012). America’s unreported economy: Measuring the size, growth and determinants of income tax evasion in the US. Crime, Law, and Social Change, 57(3), 265–285. https://doi.org/10.1007/s10611-011-9346-x.pdf
- Cobham, A. (2017). New release of global tax data.
- Damayanti, T. W., Subekti, I., & Baridwan, Z. (2015). Trust and uncertainty orientation: An efforts to create tax compliance in social psychology framework. Procedia-Social and Behavioral Sciences, 211(November), 938–944. https://doi.org/10.1016/j.sbspro.2015.11.124
- Daude, C., Gutierrez, H., & Melguizo, A. (2013). What drives tax morale? A focus on emerging economies. Review of Public Economics, 207(4), 9–40. https://doi.org/10.7866/HPE-rPE.13.4.1
- De Mello, L. (2009). Avoiding the value added tax: Theory and cross-country evidence. Public Finance Review, 37(1), 27–46. https://doi.org/10.1177/1091142108316588
- De Simone, L., Sansing, R. C., & Seidman, J. K. (2013). When are enhanced relationship tax compliance programs mutually beneficial? The Accounting Review, 88(6), 1971–1991. https://doi.org/10.2308/accr-50525
- DeBacker, J., Heim, B. T., & Tran, A. (2015). Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States. Journal of Financial Economics, 117(1), 122–138. https://doi.org/10.1016/j.jfineco.2012.11.009
- Dhami, S., & Al-Nowaihi, A. (2007). Why do people pay taxes? Prospect theory versus expected utility theory. Journal of Economic Behavior & Organization, 64(1), 171–192. https://doi.org/10.1016/j.jebo.2006.08.006
- Dochy, F., Segers, M., Van den Bossche, P., & Gijbels, D. (2003). Effects of problem-based learning: A meta-analysis. Learning and Instruction, 13(5), 533–568. https://doi.org/10.1016/S0959-4752(02)00025-7
- Doucouliagos, H. (2011). How large is large? Preliminary and relative guidelines for interpreting partial correlations in economics, economics series 2011//5, Deakin University, Faculty of Business and Law, School of Accounting, Economics and Finance. Economics and Finance.
- Dularif, M., Sutrisno, T., & Saraswati, E. (2019). Is deterrence approach effective in combating tax evasion? A meta-analysis. Problems and Perspectives in Management, 17(2), 93–113. https://doi.org/10.21511/ppm.17(2).2019.07
- Ellis, P. D. (2010). The essential guide to effect sizes: Statistical power, meta-analysis, and the interpretation of research results. Cambridge University Press.
- Eringa, K., Caudron, L. N., Rieck, K., Xie, F., & Gerhardt, T. (2015). How relevant are Hofstede’s dimensions for inter-cultural studies? A replication of Hofstede’s research among current international business students. Research in Hospitality Management, 5(2), 187–198. https://doi.org/10.1080/22243534.2015.11828344
- Evertsson, N. (2016). Is the top leadership of the organizations promoting tax avoidance? Journal of Financial Crime, 23(2), 273–288. https://doi.org/10.1108/JFC-06-2014-0028
- Forest, A., & Sheffrin, S. M. (2002). Complexity and compliance: An empirical investigation. National Tax Journal, 55(1), 75–88. https://doi.org/10.17310/ntj.2002.1.05
- Franzoni, L. (1998). Tax evasion and tax compliance. In Encyclopedia of law and economics (pp. 52–94). www.papers.ssrn.com
- Gangl, K., Hofmann, E., & Kirchler, E. (2015). Tax authorities’ interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New Ideas in Psychology, 37(February), 13–23. https://doi.org/10.1016/j.newideapsych.2014.12.001
- Gobena, L. B., & Van Dijke, M. (2016). Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners. Journal Of Economic Psychology, 52(February), 24–37. https://doi.org/10.1016/j.joep.2015.11.004
- Green, S. P. (2008). What is wrong with tax evasion. Hous. Bus. & Tax LJ, 9, 221. http://www.hbtlj.org/v09p2/v09p2green.pdf
- Hasseldine, J., Hite, P., James, S., & Toumi, M. (2007). Persuasive communications: Tax compliance enforcement strategies for sole proprietors. Contemporary Accounting Research, 24(1), 171–194. https://doi.org/10.1506/P207-004L-4205-7NX0
- Hedges, L. V., & Pigott, T. D. (2004). The power of statistical tests for moderators in meta-analysis. Psychological Methods, 9(4), 426. https://doi.org/10.1037/1082-989X.9.4.426
- Hofstede, G. (1980). Culture and organizations. International Studies of Management & Organization, 10(4), 15–41. https://doi.org/10.1080/00208825.1980.11656300
- Hofstede, G. (1991). Cultures and organizations. Intercultural cooperation and its importance for survival. software of the mind. Mc Iraw-Hill.
- Hofstede, G., Hofstede, G. J., & Minkov, M. (2010). Cultures and organizations: Software of the mind (Vol. 3). http://homecont.ro/pitagora/Hofstede-4-dimensiuni.pdf
- Hofstede, G., & Minkov, M. (2010). Long-versus short-term orientation: New perspectives. Asia Pacific Business Review, 16(4), 493–504. https://doi.org/10.1080/13602381003637609
- Hoftede, G., Hofstede, G. J., & Minkov, M. (2010). Cultures and organizations: Software of the mind: Intercultural cooperation and its importance for survival. McGraw-Hill.
- Hunter, J. E., & Schmidt, F. L. (2004). Methods of meta-analysis: Correcting error and bias in research findings. Sage Publication.
- Ibrahim, M., Musah, A., & Abdul-Hanan, A. (2015). Beyond enforcement: What drives tax morale in Ghana? Humanomics, 31(4), 399–414. https://doi.org/10.1108/H-04-2015-0023
- IRS. (2017). Internal revenue service data book. Internal Revenue Service. Retrieved May 20, 2018, from https://www.irs.gov/statistics/enforcement-examinations
- Jimenez, P., & Iyer, G. S. (2016). Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in Accounting, 34(September), 17–26. https://doi.org/10.1016/j.adiac.2016.07.001
- Kafkalas, S., Kalaitzidakis, P., & Tzouvelekas, V. (2014). Tax evasion and public expenditures on tax revenue services in an endogenous growth model. European Economic Review, 70(August), 438–453. https://doi.org/10.1016/j.euroecorev.2014.06.014
- Kastlunger, B., Lozza, E., Kirchler, E., & Schabmann, A. (2013). Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy. Journal Of Economic Psychology, 34(February), 36–45. https://doi.org/10.1016/j.joep.2012.11.007
- Khlif, H., Guidara, A., & Hussainey, K. (2016). Sustainability level, corruption and tax evasion: A cross-country analysis. Journal of Financial Crime, 23(2), 328–348. https://doi.org/10.1108/JFC-09-2014-0041
- Khuong, N. V., Liem, N. T., Thu, P. A., & Khanh, T. H. T. (2020). Does corporate tax avoidance explain firm performance? Evidence from an emerging economy. Cogent Business & Management, 7(1), 1780101. https://doi.org/10.1080/23311975.2020.1780101
- Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., & Kirchler, E. (2013). Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. Journal Of Economic Psychology, 34(February), 169–180. https://doi.org/10.1007/s10101-015-0158-9
- Kogler, C., Muehlbacher, S., & Kirchler, E. (2015). Testing the “slippery slope framework” among self-employed taxpayers. Economics of Governance, 16(2), 125–142. https://doi.org/10.1007/s10101-015-0158-9
- Laroche, P., & Soulez, S. (2012). Meta-analysis for marketing research. Recherche Et Applications En Marketing, 27(1), 79–104. https://doi.org/10.1177/205157071202700104
- Laskar, M. (2013). Summary of social contract theory by Hobbes, Locke and Rousseau. Social Science Research Network. Retrieved December 20, 2018, from https://papers.ssrn.com/sol3/papers.cfm?Abstract_id=2410525
- Lefebvre, M., Pestieau, P., Riedl, A., & Villeval, M. C. (2015). Tax evasion and social information: An experiment in Belgium, France, and the Netherlands. International Tax and Public Finance, 22(3), 401–425. https://doi.org/10.1007/s10797-014-9318-z
- Lipsey, M. W., & Wilson, D. B. (2001). Practical meta-analysis (Applied social research methods series; v. 49). Sage Publication.
- Littell, J. H., Corcoran, J., & Pillai, V. (2008). Systematic reviews and meta-analysis. Oxford University Press.
- Locke, J. (1679). Two treaties of government. Cambridge University Press.
- Makovicky, N., & Smith, R. (2020). Introduction: Tax Beyond the Social Contract. Social Analysis, 64(2), 1–17. https://doi.org/10.3167/sa.2020.640201
- Mangoting, Y., Sukoharsono, E. G., Rosidi, & Nurkholis. (2015). Developing a model of tax compliance from social contract perspective: Mitigating the tax evasion. Procedia - Social and Behavioral Sciences, 211(November), 966–971. https://doi.org/10.1016/j.sbspro.2015.11.128
- Marriott, L., Randal, J., & Holmes, K. (2013). Tax experiments in the real world. EJTR, 11(2), 216. https://heinonline.org/HOL/LandingPage?handle=hein.journals/ejotaxrs11&div=18&id=&page=
- Merritt, A. (2000). Culture in the cockpit: Do Hofstede’s dimensions replicate? Journal of Cross-cultural Psychology, 31(3), 283–301. https://doi.org/10.1177/0022022100031003001
- Minkov, M. (2018). A revision of Hofstede’s model of national culture: Old evidence and new data from 56 countries. Cross Cultural & Strategic Management, 25(2), 231–256. https://doi.org/10.1108/CCSM-03-2017-0033
- Miskam, M., Noor, R. M., Omar, N., & Aziz, R. A. (2013). Determinants of tax evasion on imported vehicles. Procedia Economics and Finance, 7, 205–212. https://doi.org/10.1016/S2212-5671(13)00236-0
- Moon, H.-C., & Choi, E.-K. (2001). Cultural impact on national competitiveness. Journal of International and Area Studies, 8(2), 21–36. https://www.jstor.org/stable/43111439?seq=1
- Murphy, K., Bradford, B., & Jackson, J. (2016). Motivating compliance behavior among offenders: Procedural justice or deterrence? Criminal Justice and Behavior, 43(1), 102–118. https://doi.org/10.1177/0093854815611166
- Murphy, K., & Helmer, I. (2013). Testing the importance of forgiveness for reducing repeat offending. Australian & New Zealand Journal of Criminology, 46(1), 138–156. https://doi.org/10.1177/0004865812470121
- Peprah, C., Abdulai, I., & Agyemang-Duah, W. (2020). Compliance with income tax administration among micro, small and medium enterprises in Ghana. Cogent Economics & Finance, 8(1), 1782074. https://doi.org/10.1080/23322039.2020.1782074
- Picur, R. D., & Riahi-Belkaoui, A. (2006). The impact of bureaucracy, corruption and tax compliance. Review of Accounting and Finance, 5(2), 174–180. https://doi.org/10.1108/14757700610668985
- Pui Yee, C., Moorthy, K., & Choo Keng Soon, W. (2017). Taxpayers’ perceptions on tax evasion behaviour: An empirical study in Malaysia. International Journal of Law and Management, 59(3), 413–429. https://doi.org/10.1108/IJLMA-02-2016-0022
- Richardson. (2006). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing, and Taxation, 15(2), 150–169. https://doi.org/10.1016/j.intaccaudtax.2006.08.005
- Richardson. (2008). The relationship between culture and tax evasion across countries: Additional evidence and extensions. Journal of International Accounting, Auditing, and Taxation, 17(2), 67–78. https://doi.org/10.1016/j.intaccaudtax.2008.07.002
- Ritsatos, T. (2014). Tax evasion and compliance; from the neo classical paradigm to behavioural economics, a review. Journal of Accounting & Organizational Change, 10(2), 244–262. https://doi.org/10.1108/JAOC-07-2012-0059
- Rossouw, G. J. (2000). Defining and understanding fraud: A South African case study. Business Ethics Quarterly, 10(4), 885–895. https://doi.org/10.2307/3857837
- Rustiarini, N. W., Sutrisno, T., Nurkholis, N., & Andayani, W. (2019). Why people commit public procurement fraud? The fraud diamond view. Journal of Public Procurement, 19(4), 345–362. https://doi.org/10.1108/JOPP-02-2019-0012
- Saud, M. (2020). Youth participation in political activities: The art of participation in Bhakkar, Punjab Pakistan. Journal Of Human Behavior In The Social Environment, 30(6), 760–777. https://doi.org/10.1080/10911359.2020.1745112
- Schmolders, G. (1959). Fiscal psychology: A new branch of public finance. National Tax Journal, 12(4), 340–345. https://www.jstor.org/stable/41790780
- Sebele-Mpofu, F. Y. (2020). Governance quality and tax morale and compliance in Zimbabwe’s informal sector. Cogent Business & Management, 7(1), 1–21. https://doi.org/10.1080/23311975.2020.1794662
- Sinnasamy, P., & Bidin, Z. (2017). The relationship between tax rate, penalty rate, tax fairness and excise duty non-compliance. In SHS web of conferences (Vol. 34, pp. 1101). EDP Sciences.
- Sutrisno, S., & Dularif, M. (2020). National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study. Cogent Business & Management, 7(1), 1–20. https://doi.org/10.1080/23311975.2020.1772618
- Tengs, E. (2016). Taxation as a social contract: Public goods and collective action: An empirical analysis of determinants of tax compliance in Sub-Saharan Africa. NTNU. https://ntnuopen.ntnu.no/ntnu-xmlui/handle/11250/2421369
- Torgler, B. (2003a). Beyond punishment: A tax compliance experiment with taxpayers in Costa Rica. Revista de Análisis Económico, 18(1), 27–56. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1255342
- Torgler, B. (2003b). Tax morale in transition countries. Post-Communist Economies, 15(3), 357–381. https://doi.org/10.1080/1463137032000139052
- Torgler, B., & Schneider, F. (2005). Attitudes towards paying taxes in Austria: An empirical analysis. Empirica, 32(2), 231–250. https://doi.org/10.1007/s10663-004-8328-y
- Trompenaars, F., & Hampden-Turner, C. (2011). Riding the waves of culture: Understanding diversity in global business. McGraw Hill.
- Tsakumis, G. T., Curatola, A. P., & Porcano, T. M. (2007). The relation between national cultural dimensions and tax evasion. Journal of International Accounting, Auditing, and Taxation, 16(2), 131–147. https://doi.org/10.1016/j.intaccaudtax.2007.06.004
- Tuck, R., Flathman, R., & Lloyd, S. A. (2016). Hobbes on the family. The oxford handbook of hobbes. Oxford University Press.
- Umar, M. A., Derashid, C., & Ibrahim, I. (2017). What is wrong with the fiscal social contract of taxation in developing countries? A dialogue with self-employed business owners in Nigeria. SAGE Open, 7(4), 2158244017745114. https://doi.org/10.1177/2158244017745114
- Vossler, C. A., McKee, M., & Jones, M. (2011). Some effects of tax information services reliability and availability on tax reporting behavior. Munich Personal RePec Archive. https://mpra.ub.uni-muenchen.de/38870/
- Wahl, I., Muehlbacher, S., & Kirchler, E. (2010). The impact of voting on tax payments. Kyklos, 63(1), 144–158. https://doi.org/10.1111/j.1467-6435.2010.00464.x
- Williams, C. C. (2015). Evaluating cross-national variations in envelope wage payments in East-Central Europe. Economic and Industrial Democracy, 36(2), 283–303. https://doi.org/10.1177/0143831X13505120
- Williams, C. C., & Horodnic, I. A. (2017). Evaluating the policy approaches for tackling undeclared work in the European Union. Environment and Planning C: Politics and Space, 35(5), 916–936. https://doi.org/10.1177/0263774X16670665
- Williams, C. C., Horodnic, I. A., & Burkinshaw, L. (2016). Evaluating competing public policy approaches towards the informal economy: Some lessons from the United Kingdom. International Journal of Public Sector Management, 29(4), 365–380. https://doi.org/10.1108/IJPSM-01-2016-0005
- Wu, S.-Y., & Teng, M.-J. (2005). Determinants of tax compliance—a cross-country analysis. FinanzArchiv: Public Finance Analysis, 61(3), 393–417. https://doi.org/10.1628/001522105774979001