An Integrative Framework for Enhancing Voluntary Tax Compliance in Sri Lanka

The purpose of this paper is to explore the multi-dimensional determinants of voluntary tax compliance on the head of individual taxpayers. It critically appraises major theoretical frameworks and offers an extensive conceptual framework. The study is based on the qualitative methodology and performs the content analysis to synthesize information and form the conceptual model. VOSviewer software was used to conduct bibliometric analysis, spreadsheets were employed to study the data obtained and results were presented in terms of tables, graphs and figures to become more precise. The results also suggest that economic incentives, enforcement measures, human values, social obligation, and the perceptions of justice are a significant factor to influence voluntary compliance, and such personal values and ethical considerations become the key determinants, which supplement enforcement. The study advances the existing literature by incorporating personal values in the discussion of the topic of tax compliance in the context of developing countries, providing new perspectives to the policymakers aimed at developing a tax culture based on voluntary compliance with the help of clear, equitable and culturally competent policies.