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October 8, 2025International Journal for Research in Applied Science and Engineering Technology

Determinants of Taxpayers’ Attitudes Towards Tax Avoidance: An Empirical Study

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Authors

AJAditya JainUniversity of Nottingham

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Implication

Empirical analysis uncovers how trust and fairness shape taxpayer attitudes, suggesting better institutional credibility might reduce avoidance.

Key Points

  • Trust in government and fairness significantly influence positive attitudes towards tax avoidance.
  • Regressions indicate that nearly 50% of the differences in attitudes stem from these factors.
  • High tax morale and strong enforcement mechanisms can decrease avoidance attitudes, but trust remains key.
  • Improving institutional credibility and fairness are more effective strategies to tackle tax avoidance than penalties.

Cite This Study

Aditya Jain (2025) studied this question.

synapsesocial.com/papers/68e6d7971ffa7aa7d63d1717https://doi.org/10.22214/ijraset.2025.74476
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Also Consider

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  1. 1Determinants of Tax Compliance in Surabaya : A Study of Cognition, Volition, and Tax Avoidance2024
  2. 2Attributes, Ethical Attitudes and Behaviors of Tax Evaders in a Permissive Collection Society2013
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  4. 4The Reputational Costs of Corporate Tax Avoidance: A Closer Look at Stakeholder Responses and Their Potential Impacts on the Firm2025
  5. 5Institutional and Managerial Pressure on Tax Avoidance Decisions: Moderated by Director Experience2025