What question did this study set out to answer?

This review aims to explore personal income tax compliance, particularly its impact on fiscal capacity and urban growth, focusing on developing countries.

April 27, 2026Proceedings of International Structural Engineering and Construction

Tax Compliance, Fiscal Capacity, and Urban Growth: A Three-Component Review of Income Tax Behavior

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This review aims to explore personal income tax compliance, particularly its impact on fiscal capacity and urban growth, focusing on developing countries.
Analyzes theoretical, methodological, and empirical considerations regarding income tax compliance.
Compares two major income tax models from economic literature.
Introduces behavioral strategies to reduce tax evasion.
Identifies four major gaps in traditional tax evasion frameworks, affecting their predictive power.
Highlights the direct influence of tax compliance on fiscal capacity and urban development.
Documents challenges in regulating the construction sector related to compliance and money laundering risks.

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Implication

Review analyzes income tax compliance issues in developing countries, highlighting implications for urban growth.

Cite This Study

Montesdeoca et al. (2026) studied this question.

synapsesocial.com/papers/69eefd43fede9185760d3f7c https://doi.org/10.14455/isec.2026.13(1).pnd-17

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Tax Compliance, Fiscal Capacity, and Urban Growth: A Three-Component Review of Income Tax Behavior

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Implication

Cite This Study

Tax Compliance, Fiscal Capacity, and Urban Growth: A Three-Component Review of Income Tax Behavior

Key Points

Discussion

Implication

Cite This Study

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