The Impact of Taxpayer Perception on Tax Compliance moderated by adoption of e-tax system


  • Muhammad Shahab Abbasi UIMS (Arid university)
  • Muhammad Noman khalid UIMS (Arid University)
  • Muhammad Awais
  • Mehmood ul Hassan


Taxpayer Perception, Fairness Perception, Tax Knowledge, Tax Complexity, Adoption of E-Tax System, Tax Compliance


The underlying study focuses on investigating that if the impact of taxpayer perceptions have on tax compliance with moderating impact of adopting of e-tax system in Pakistan where Fairness perception, tax knowledge and tax complexity are taken as Independent variables, implementation of e-tax system as a moderating variable and tax compliance as dependent variable. Following a deductive approach, this research study has collected data through self-administered questionnaire from a sample of 163 subjects selected on the basis of convenience sampling technique. The data were analyzed through SPSS and multiple regression technique has been applied on the data. The outcomes suggest that fairness perceptions and tax compliance have direct relationship. The findings of the study suggest that the moderation relationship between the variable named adoption of e-tax system and tax perceptions and tax compliance is insignificant. Besides this, tax knowledge and tax complexity does not have a significant positive impact on tax compliance in Pakistan.

Author Biographies


Lecturer, University Institute of Management Sciences.

Muhammad Shahab Abbasi, UIMS (Arid university)


Muhammad Noman khalid, UIMS (Arid University)


Muhammad Awais

third author (student at Bahria University)

Mehmood ul Hassan

Lecturer AIOU



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