INTEGRATED STRUCTURAL MODEL OF TAX COMPLIANCE DETERMINANTS ACROSS INSTITUTIONAL CONTEXTS

Abstract

This study develops and evaluates a predictive structural equation model of Tax and Fiscal Obligation Compliance by integrating economic, cognitive, administrative, technological, institutional, motivational, behavioral, and regulatory determinants. The model specifies Economic Capacity, Fiscal Knowledge, Tax Complexity, Digital Tax Services, Institutional Trust, Perceived Fiscal Enforcement, Perceived Sanctions, Tax Morale, Compliance Costs, and Fiscal History as exogenous constructs, while Tax and Fiscal Obligation Compliance constitutes the endogenous construct. Economic Capacity represents available resources for fulfilling fiscal obligations, whereas Fiscal Knowledge captures understanding of requirements, deadlines, procedures, deductions, and sanctions. Tax Complexity and Compliance Costs represent administrative barriers that may constrain fulfillment. Digital Tax Services capture accessibility, usability, electronic filing, electronic payment, and procedural integration. Institutional Trust represents confidence in transparency, fairness, competence, reliability, and legitimacy. Perceived Fiscal Enforcement and Perceived Sanctions represent external regulatory mechanisms, while Tax Morale captures internalized willingness and responsibility. Fiscal History incorporates previous payment, filing, delay, omission, and sanction patterns. Compliance encompasses timely payment, complete payment, timely filing, periodic fulfillment, information submission, and absence of recurrent omissions. The adjusted model explains 72% of the variance in compliance. Tax Morale presents the strongest positive effect, followed by Institutional Trust, Digital Tax Services, Economic Capacity, Fiscal History, and Fiscal Knowledge. Tax Complexity and Compliance Costs negatively affect compliance, whereas Perceived Fiscal Enforcement and Perceived Sanctions exert smaller positive effects. The findings support a multidimensional framework in which voluntary motivation, institutional legitimacy, technological facilitation, material capacity, cognitive resources, administrative conditions, behavioral continuity, and regulatory pressure jointly explain fiscal fulfillment.