Tax Compliance: Rationale and Behavioral Aspects of Taxpayer Motives (Zheng Hian and Shah Muhammad Azhar)

The objective of this policy brief is to provide an easy-to-digest overview of the factors affecting tax compliance in developing countries, including taxpayer motives at the micro level (Section II) and determinants of national tax capacities at the macro level (Section III), as well as a summary of policy options based on the discussion (Section IV). Section V describes the tax situation in Pakistan and discusses the main messages and insights of the policy brief for Pakistan.