Cognitive And Behavioural Determinants of Tax Compliance Intentions in Emerging Economic

Abstract

This study examines the cognitive and behavioural determinants of tax compliance intentions in emerging economies, with particular emphasis on the role of institutional and deterrence factors. The study utilizes Theory of Planned Behaviour, the Deterrence Theory and builds out an encompassing conceptual framework of integrating knowledge of tax, perceived fairness, to social norms, a sense of trust in government and enforcement mechanisms. A conceptual research design will be used, and Structural Equation Modelling (SEM) will be used to examine the associations between latent variables and compliance intentions.