Factors informing tax compliance: A meta-analytical study

Background: Taxpayer compliance significantly impacts a nation’s ability to generate revenue for socioeconomic development. A need exists for a comprehensive analysis of emergent factors influencing compliance behaviour, as current research on tax noncompliance is limited.Aim: This study seeks to determine the primary factors influencing taxpayer compliance behaviour through a critical examination of existing primary empirical studies.Setting: The analysis draws from 45 primary international studies conducted between 2015 and 2020.Method: Employing a quantitative approach, the study utilises a meta-analysis, guided by the PRISMA method, to systematically assess relationships within relevant literature related to tax noncompliance.Results: Findings emphasise the importance of robust tax administration systems and public trust in governmental institutions as key drivers of taxpayer compliance. Conversely, weak government accountability contributes to tax noncompliance behaviours.Conclusion: The study concludes that fostering both effective tax administration and public trust in the country’s governance is critical in promoting voluntary tax compliance.Contribution: This research provides policymakers with evidence-based insights to enhance tax compliance, bolster revenue generation and support national development initiatives