Abstract

This paper aims to elaborate the different views held by various scholars in connection with tax compliance and its relationships with other variables, which will become more useful for future researchers when they are planning to undertake any particular research in relation to this area in addition, this also plays a critical role when gaining new knowledge as well as broaden the existing knowledge in relation to this particular area. Hence, it reviews the previous literature brought by the previous scholars to identify the relevant concepts and their importance to the present context, therefore, the researcher was studied around 250 research articles, which were published by various organizations and the other different authors. Finally, around 100 articles were drawn and reviewed to ascertain relevant concepts and their validity to the present context in Sri Lanka. Therefore, the conceptual ideas brought from this review paper will set a new direction for future research that will help to understand the significances of these conceptual ideas. If it makes sense in the future studies, then these concepts will apply to different practical situations in Sri Lanka as well as globally.

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