{"id":"https://openalex.org/W3209999855","doi":null,"title":"To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey","display_name":"To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W3209999855","mag":"3209999855"},"language":"en","primary_location":{"id":"pmh:oai:opendocs.ids.ac.uk:20.500.12413/15839","doi":null,"is_oa":true,"landing_page_url":"https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15839","pdf_url":"https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15839","source":{"id":"https://openalex.org/S4306401080","display_name":"OpenDocs (Institute of Development Studies)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210120766","host_organization_name":"Institute of Development Studies","host_organization_lineage":["https://openalex.org/I4210120766"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Series paper (non-IDS)"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15839","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5019109624","display_name":"Fabrizio Santoro","orcid":"https://orcid.org/0000-0002-8351-9611","observed_orcids":["https://orcid.org/0000-0002-8351-9611"]},"institutions":[{"id":"https://openalex.org/I162608824","display_name":"University of Sussex","ror":"https://ror.org/00ayhx656","country_code":"GB","type":"education","lineage":["https://openalex.org/I162608824"]},{"id":"https://openalex.org/I4210120766","display_name":"Institute of Development Studies","ror":"https://ror.org/0288jxv49","country_code":"GB","type":"nonprofit","lineage":["https://openalex.org/I4210120766"]},{"id":"https://openalex.org/I4210121861","display_name":"International Centre for Tax and Development","ror":"https://ror.org/02xmsdw39","country_code":"GB","type":"facility","lineage":["https://openalex.org/I4210121861"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Fabrizio Santoro","raw_affiliation_strings":["Institute of Development Studies and International Centre for Tax and Development, University of Sussex, Library Road, Brighton BN1 9RE, UK"],"raw_orcid":"https://orcid.org/0000-0002-8351-9611","affiliations":[{"raw_affiliation_string":"Institute of Development Studies and International Centre for Tax and Development, University of Sussex, Library Road, Brighton BN1 9RE, UK","institution_ids":["https://openalex.org/I162608824","https://openalex.org/I4210120766","https://openalex.org/I4210121861"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5077278532","display_name":"Edward Groening","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Edward Groening","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5048099250","display_name":"Winnie Mdluli","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Winnie Mdluli","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5035295783","display_name":"Mbongeni Shongwe","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mbongeni Shongwe","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.8054,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.83392909,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":95},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.7419999837875366},{"id":"https://openalex.org/keywords/personal-income-tax","display_name":"personal income tax","score":0.8989999890327454},{"id":"https://openalex.org/keywords/corporate-income-tax","display_name":"corporate income tax","score":0.8550000190734863},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.5180000066757202},{"id":"https://openalex.org/keywords/taxpayer-decision-making","display_name":"taxpayer decision-making","score":0.5630000233650208},{"id":"https://openalex.org/keywords/compliance-costs","display_name":"compliance costs","score":0.6039999723434448},{"id":"https://openalex.org/keywords/trust-in-tax-authorities","display_name":"trust in tax authorities","score":0.8610000014305115},{"id":"https://openalex.org/keywords/political-legitimacy","display_name":"political legitimacy","score":0.949999988079071},{"id":"https://openalex.org/keywords/social-norms","display_name":"social norms","score":0.8799999952316284},{"id":"https://openalex.org/keywords/intrinsic-motivation","display_name":"intrinsic motivation","score":0.8709999918937683},{"id":"https://openalex.org/keywords/eswatini","display_name":"Swaziland","score":0.796999990940094},{"id":"https://openalex.org/keywords/sub-saharan-africa","display_name":"sub-Saharan Africa","score":0.7360000014305115}],"concepts":[{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.751057505607605},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.5482715368270874},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4977310001850128},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.46602603793144226},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.4644254446029663},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.457412451505661},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.4270749092102051},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.34655576944351196},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3184845447540283},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2212793529033661},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.12198913097381592},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0}],"mesh":[],"locations_count":7,"locations":[{"id":"pmh:oai:opendocs.ids.ac.uk:20.500.12413/15839","doi":null,"is_oa":true,"landing_page_url":"https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15839","pdf_url":"https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15839","source":{"id":"https://openalex.org/S4306401080","display_name":"OpenDocs (Institute of Development Studies)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210120766","host_organization_name":"Institute of Development Studies","host_organization_lineage":["https://openalex.org/I4210120766"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Series paper (non-IDS)"},{"id":"mag:3209999855","doi":null,"is_oa":false,"landing_page_url":"https://ideas.repec.org/p/idq/ictduk/15839.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:RePEc:idq:ictduk:15578","doi":null,"is_oa":false,"landing_page_url":"https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15578","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:RePEc:idq:ictduk:15839","doi":null,"is_oa":false,"landing_page_url":"https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15839","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:figshare.com:article/26429488","doi":null,"is_oa":true,"landing_page_url":"https://figshare.com/articles/report/To_File_or_Not_To_File_Another_Dimension_of_Non-Compliance_The_Eswatini_Taxpayer_Survey/26429488","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Report"},{"id":"pmh:oai:figshare.com:article/26431735","doi":null,"is_oa":true,"landing_page_url":"https://figshare.com/articles/report/To_File_or_Not_To_File_Another_Dimension_of_Non-Compliance_The_Eswatini_Taxpayer_Survey/26431735","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Report"},{"id":"pmh:oai:opendocs.ids.ac.uk:20.500.12413/15578","doi":null,"is_oa":true,"landing_page_url":"https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15578","pdf_url":null,"source":{"id":"https://openalex.org/S4306401080","display_name":"OpenDocs (Institute of Development Studies)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210120766","host_organization_name":"Institute of Development Studies","host_organization_lineage":["https://openalex.org/I4210120766"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Series paper (non-IDS)"}],"best_oa_location":{"id":"pmh:oai:opendocs.ids.ac.uk:20.500.12413/15839","doi":null,"is_oa":true,"landing_page_url":"https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15839","pdf_url":"https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15839","source":{"id":"https://openalex.org/S4306401080","display_name":"OpenDocs (Institute of Development Studies)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210120766","host_organization_name":"Institute of Development Studies","host_organization_lineage":["https://openalex.org/I4210120766"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Series paper (non-IDS)"},"sustainable_development_goals":[{"score":0.8999999761581421,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3209999855.pdf","grobid_xml":"https://content.openalex.org/works/W3209999855.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3048876766","https://openalex.org/W7019068596","https://openalex.org/W2944460886","https://openalex.org/W4293148004","https://openalex.org/W7096162169","https://openalex.org/W7026534614","https://openalex.org/W3094095565","https://openalex.org/W2950716615","https://openalex.org/W7033691357","https://openalex.org/W2994446848"],"abstract_inverted_index":{"Non-filing":[0,36],"refers":[1],"to":[2,6,57,74,76,82,168],"taxpayers":[3],"who":[4],"fail":[5],"submit":[7],"a":[8,22,30,95,150,161,187],"tax":[9,18,84,100,158,178],"declaration,":[10],"thus":[11],"becoming":[12],"ghosts":[13],"in":[14,25,41,145,164],"the":[15,42,61,77,89,140,166,177,197],"eyes":[16],"of":[17,32,53,63,142,153,172,199],"authorities.":[19],"It":[20],"is":[21,56],"widespread":[23],"phenomenon":[24],"sub-Saharan":[26],"Africa,":[27],"and":[28,68,102,113,120,189,193],"has":[29,37],"number":[31],"detrimental":[33],"fiscal":[34],"effects.":[35],"been":[38],"largely":[39],"unexplored":[40],"literature,":[43],"which":[44],"focusses":[45],"more":[46],"on":[47,60,66,80,87],"active":[48],"filers.":[49],"The":[50],"overall":[51],"aim":[52],"this":[54],"paper":[55],"shed":[58],"light":[59],"determinants":[62],"non-filing,":[64],"building":[65],"neoclassical":[67],"behavioural":[69],"theories,":[70],"as":[71,73,117],"well":[72],"contribute":[75],"methodological":[78],"discussion":[79],"how":[81,132],"measure":[83,152],"compliance.":[85,154],"Focusing":[86],"Eswatini,":[88],"analysis":[90],"combines":[91],"survey":[92],"data":[93],"from":[94],"thousand":[96],"entrepreneurs":[97],"with":[98,126],"their":[99],"returns":[101],"filing":[103,143,182],"history":[104],"2013-2018.":[105],"We":[106,129,155],"show":[107,175],"that":[108,157,176],"economic":[109],"deterrence,":[110],"compliance":[111],"costs":[112],"moral":[114],"factors,":[115],"such":[116],"intrinsic":[118],"motivation":[119],"peer":[121],"pressure,":[122],"are":[123],"strongly":[124],"correlated":[125],"actual":[127],"filing.":[128],"also":[130,194],"study":[131],"our":[133],"key":[134],"factors":[135],"change":[136],"when":[137],"controlling":[138],"for":[139],"persistence":[141],"behaviour":[144],"past":[146],"years,":[147],"or":[148],"using":[149],"self-reported":[151],"argue":[156],"knowledge":[159],"plays":[160],"major":[162],"role":[163,198],"understanding":[165],"decision":[167],"file.":[169],"In":[170],"terms":[171],"policy,":[173],"results":[174],"authority":[179],"could":[180],"improve":[181],"rates":[183],"by":[184,195],"adopting":[185],"both":[186],"deterrent":[188],"an":[190],"assistance-related":[191],"approach,":[192],"triggering":[196],"social":[200],"norms.":[201]},"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-09-11T09:22:31.653822","created_date":"2021-11-08T00:00:00"}