Determinants of Tax-Compliance Behaviour Explored by Slippery Slope Framework and Theory of Planned Behaviour: An Evidence from Small Business Owner

Abstract

This research work addresses the issue of improving the tax-compliance behaviour of the small business owners. Theocratical framework of this paper is based on two theories, Slippery Slope framework and Theory of Planned Behaviour. With the help of these two theories the aim of this research is to explore the determinants of the tax-compliance behaviour and to improve the tax-payers behaviour specially of small business owners. Data was collected from 340 small business owners those were operative in major cities of Pakistan i.e. Karachi, Islamabad (Pindi), Lahore, Multan and Faisalabad. This study is significant as it can help the tax-authorities in exploring the antecedence of the tax-Compliance Intention and hence, Behaviour.