The relationship between tax justice and tax compliance: A brief review of the literature

Abstract

This study aimed to review recent literature investigating the relationship between tax justice and tax compliance, which is considered one of the most important determinants of good tax governance in different parts of the world. The descriptive analytical approach is used to review seminal work related to the topic, where focus is brought about Arab countries and how they have managed to try and maintain tax compliance rates as these have decreased drastically in the past few years. the current review found important results related to problems associated with decreased rates of tax compliance, where many emphasized the importance of tax justice (fairness) as one of the main factors that can help stop this deterioration among taxpayers. The research also focused on presenting some recommendations to apply in order to increase tax compliance rates, and can serve as input for different tax reforms in the future.