Title

Year

Authors

Findings

Gaps

1) A Study on Tax Compliance Using the Economical Deterrent Model

1972

Allingham and Sandmo’s

The research revealed that the use of penalties and other deterrent measures such as enforcement were not the only determinants of tax compliance, that enforcements come at such a huge cost and high penalties don’t always result in high compliance.

The main gap relates to the assumption that individuals make tax paying decisions in a social vacuum and overlooks the human elements or traits addressed in the theory of planned behaviour such as values, norms, morals, beliefs and attitudes towards tax compliance behaviour, involved in the decision.

The research was conducted on Tax compliance and not Company compliance.

2) Applying the Theory of Planned Behaviour and Structural Equation Modelling to Tax Compliance Behaviour: A New Zealand Study

2012

Martha smart

The findings revealed the importance of norms in tax compliance behaviour (personal, social and societal) and that non-economic variables also have an important role in tax compliance behaviour. The findings also provide justification for the use of the TPB framework for tax compliance research.

The research could have also looked at demographics such as age, gender and levels of experience and how these affect tax compliance behaviour in a person.

Perceived control which is the extension of TPB could also have been looked at i.e. how tax payers evaluate if tax they are paying improves their livelihood. If they see the good results tax becomes a moral obligation.

The research was conducted on Tax compliance and not Company compliance.

3) Legacy: The Reasoned Action Approach

2012

Azjen & Fishbein’s

The Annals of the American Academy of Political and Social Science, 640(1), 11-27

Concluded that the attitudes and social norms influence intentions, which then influence behavior.

The RAP ended at social norms and attitudes as influencing factors to intentions of behavior but this is where the TBZ model is extended by

Including controlled behavior as a factor to contribute to behavior intentions. The research was on Animal behavior and not Company compliance.

4) Application of the Theory of Planned Behaviour to Predict Young Drivers’ Speeding Behavior

2013

MontiraKetphat,

Kunnawee

Kanitpong & amp;

Piyong

Jiwattanakulpaisarn

Results show that young drivers’ speeding

behavior appears to be

affected by perceived

behavioral control, past behavior, personal norms, intention to speed,

affective and evaluative attitude towards compliance with speed limit, and social support.

The speed fines in trying to control young drivers speeding behaviour could not explain young drivers speeding behaviour or neither did the fines control the behaviour. The attitude and subjective norms were not enough to explain the speeding behaviour. The theory of planned behaviour was applied to try and understand the behaviour of young drivers speeding and to control it.

The study was on young drivers speeding behaviour and not on Company registers compliance.