Paper Title
Tax Compliance Of Individual Taxpayers: A Systematic Literature Review

Majority of previous studies are empirical, and researchers have no agreement regarding the factors that affect the compliance of tax by individual taxpayers. The purpose of this study is to review, consolidate and integrate the findings of previous studies to identify the factors that affect the tax compliance. More than 130 studies were identified, screened and refined. As a result, a total of 32 articles were included in this study. The articles were analyzed, and frequency analysis was conducted to identify the factors, theories, countries, methodological approach, sample size, and chronology of studies. The findings indicate that attitude, subjective norms, fairness, tax knowledge, trust, tax complexity, moral intensity are among the most important factors. The theory of Planned Behaviour and Fairness theory are the most used theories in the literature of tax compliance. Malaysia received the largest share of studies followed by Austria. Studies in developing countries outperformed the studies in developed ones. Majority of the studies are quantitative followed by experimental and mix methods. Decision makers can utilize the findings of this study to improve tax compliance. Keywords - Tax Compliance, Theory of PlannedBehavior (TPB), Fairness Theory