Purpose – To better understand the issues on compliance and ethics in taxation, this paper reviews and discusses the extant literature with a focus on individual taxpayers. As prior studies mainly provide tax compliance and ethics information in the USA, this paper attempts to explore similar...

The explanatory value of ethics and ethical behaviour underpinning recent compliance events in China is a topic deserving of careful consideration. Searching for reasons why compliance events take place, while cognitive, could also involve a perceptual “feel”, or an attributional response. A...