Abstract

This paper explores recent tendencies in the area of tax fraud. The paper stresses the importance of social norms and institutions and highlights the relevance of extending the standard theories of tax fraud which is based on a narrow deterrence concept. The paper also refers to underexplored topics that require further investigation such as the relevance of rewards, social interactions, and tax complexity stressing also the importance of moving more strongly into business tax fraud, exploring also the interactions within a firm. In addition, further work is also needed at the empirical level to better understand the causes and consequences of tax fraud. The review also shows the usefulness of applying a multi-faceted and interdisciplinary approach