FACTORS OF SUSTAINABLE TAX COMPLIANCE: A CONCEPTUAL APPROACH

The objective of this paper is to identify the factors of sustainable tax compliance explored on studies from diverse locations and applying them to the different conditions suitable for factors that influence the behaviours of sustainable tax compliance. Sustainable tax compliance is of key importance to the continued existence of various countries/economies. Many empirical studies in the research of tax compliance have been examined in order to lay emphasis on the impact of a wide variety of potential factors of voluntary compliance, individual income/profit tax filing, and reporting obligations. The most important factors noted are economic and non-economic in nature. Economic factors include the level of income, audit probabilities, tax audit, tax rate, tax benefits, penalties, and fines; where as non-economic factors include attitudes toward taxes, personal, social and national norms, perceived fairness, and peer influence The factors that guarantee optimal results of compliance vary with individuals, locations and other necessitating factors; this therefore provides room for thorough and continuous application of study findings in this area of research in achieving sustainable tax compliance peculiar for different locations.