1 CHAPTER 1: INTRODUCTION 1.0 Chapter ... - DSpace@UM

Jackson & Milliron (1986) found that gender has an influence on tax compliance;younger, single males are more likely to evade. Other previous studies that showedsignificant differences between male and female as indicated in the literature are (Kinsey& Grasmick, 1993; Mason & Calvin, 1978; Porcano, 1988; Vogel, 1974; and Wenzel,2002). Age is another demographic factor found to have a positive link with taxcompliance. Researchers of tax compliance studies like (Vogel, 1974 and Mason et al,1975) have stated that older taxpayers’ are more compliant. However, as mentioned byMcGowan (2000), generally studies do not show clear systematic patterns of howdemographic factors affect taxpayers’ perception on fairness.Richardson (2006) has used demographic factor as a control variable also. Researchersfelt that demographic variables affect tax compliance through indirect means such as theattitudes and noncompliance opportunity. For the purpose of this study demographic datawas collected to consider the impact on tax compliance behaviour directly and alsoindirectly (age and gender).Prior studies mostly have tested the direct associationbetween demographic factor with tax compliance and as compared with those that havetested the association of the impact of tax fairness on demographic factors that ultimatelyaffects tax compliance behaviour.Jackson & Milliron (1986) were the first to consider the impact of demographic factor ontax compliance by looking at the direct impact of demographic factors such as age,gender, education, income level, income source, marginal tax rate, fairness, complexity,and revenue authority and tax morale. Richardson (2006) reported that older taxpayers41