Noncompliant Behavior Research Articles

Minority ethnic older adults’ perception and behaviour towards COVID-19 public health campaigns in the UK

In the UK, minority ethnic groups were reported to face the greatest risk from COVID-19. Yet, little is known about their perception and behaviour towards COVID-19 campaigns. This study used 35 semi-structured, in-depth interviews with minority ethnic adults aged 60 or over in England and Wales to explore their motivations for complying with or disregarding official guidance and their evaluations of various campaign content and channels used early in the pandemic. Using Template Analysis, key themes in the interviewees’ discourse were identified, which were subsequently analysed using the Theory of Planned Behaviour (TPB). This study found that the predominant motivations for non-compliant behaviour included fatigue from information overload, government- and socially-induced distrust, as well as self-reported personality traits. In contrast, compliant individuals emphasised community-based obligations and their trust in official communications. Although participants recognised the pandemic as a challenging time, they were generally unsatisfied with the credibility, consistency, and accessibility of public health messaging. This investigation contributes to health communications studies by adopting a qualitative approach and providing insights into an under-researched demographic.

Hubungan Dukungan Keluarga dengan Kepatuhan Diet pada Penderita Hipertensi di Wilayah Kerja Puskesmas Gondangrejo Kabupaten Karanganyar

Background: The World Healt Organization (WHO) has determined that in 2022 there will be approximately 972 million people with hypertension worldwide. The incidence of hypertension tends to increase due to the lack of public knowledge about hypertension. Family support may improve dietary adherence in hypertensive patients. Support provided is form of emotional support, appreciation, informational, instrumental. Dietary adherence of hypertensive patients important determining the stability and normal value of blood pressure for the change from non-compliant behavior to compliant behavior. Objective: To analyze the relationship between family support and hypertensive dietary adherence in hypertensive patients in the Working Area of Gondangrejo Health Center, Karanganyar Regency. Methods: This study used quantitative method with zero observational analysis, sampling using the Qouta Sampling technique with sample of 91 respondents. Data analysis using Chi-square. Results: The statistical test research obtained p value of 0.183 > 0.05 so that there was no relationship between family support and dietary adherence in hypertensive patients in the working area of Gondangrejo Health Center, Karanganyar Regency. Conclusion: There is no relationship between family support and dietary adherence in hypertensive patients in the working area of the Gondangrejo Health Center, Karanganyar Regency.

Exploring the factors influencing information security policy compliance and violations: A systematic literature review

Despite advancements in security technology, the prevalence of insider threats has been on the rise in recent years. Organizations implement Information Security Policies (ISPs) that outline the expected security-related behavior and compliance standards for employees. Ensuring and enhancing ISP compliance and reducing violations is crucial for organizations to maintain their security posture. This Systematic Literature Review (SLR) aims to synthesize the existing research on ISP compliance and violations to identify the underlying factors behind employee policy violations and delve into the factors that promote compliance with ISPs. In order to provide a theoretical foundation for understanding these behaviors, this SLR identifies the prominent theories used to explain ISP compliance and violation. A comprehensive search is conducted across different academic databases, applying defined inclusion and exclusion criteria to select the relevant studies between 2012 and 2023. To understand intentional violations, we categorize and analyze studies on ISP violations based on Moral Disengagement, Neutralization and Deterrence, Stress, and Monitoring mechanisms. For ISP compliance, we categorize and analyze studies based on individual-level decision-making and organizational-level factors. We identified forty-seven factors that influence compliance behavior and forty-one factors that determine non-compliance behavior. Fourteen common factors were identified from prior literature, which were determinants of both compliance and violation behaviors, with opposite directions of influence. By considering both compliance and noncompliance simultaneously, organizations can develop more effective strategies for enhancing compliance and mitigating noncompliance.

Keeping the gates closed: the effect of conflict management styles, anxiety, and technical skills on security noncompliance intention among smartphone users

ABSTRACT Using personal mobile phones for work-related purposes is an increasingly common trend in organisations yet adding to cyber security concerns. It is vital to identify employees’ characteristics that impact security noncompliance behaviours when using mobile phones at work, as it could open a channel for cyber-attacks in the enterprise's IT systems. Using the unique context of personal smartphones and building on the theoretical framework of the Dual-Concern Model, this study identifies key characteristics of employees’ intention to engage in security noncompliance activities. Through a scenario-based survey of 391 mobile phone users in the United States, we examined the impact of personal characteristics (specifically conflict management style, context-specific anxiety, and technological skills) in explaining people’s intention to demonstrate security noncompliance behaviours. Younger individuals, those with higher conflict approach tendencies, and those with online communication apprehension tend to show higher noncompliance with information system security policies. Also, technical skills were found to moderate the association of online communication apprehension with increased noncompliance with security policies. The findings offer a range of theoretical implications and practical insights for strengthening organisations’ cyber security.

Impact of Dietary Counseling on Nutritional requirements and Mitigating Noncompliance behavior in Hemodialysis Patients: A Pilot Study

Abstract Introduction Hemodialysis is the most sought-after treatment modality in patients with end-stage renal disease. The success of hemodialysis depends on the patient's adherence to diet and fluid restrictions to a great extent. Nutritional health is a critical consideration, especially for hemodialysis patients. Nutritional education and counseling for renal disease patients significantly preserve renal function and overall well-being. Methods Quantitative research approach with a quasi-experimental crossover design to determine the effectiveness of dietary counseling on the nutritional requirement and noncompliance behavior of patients undergoing hemodialysis conducted at Mangala Kidney Hospital, Mangalore, Karnataka, India. Results The mean age among the participants was 46.07 + 9.67 years. Nearly half of the subjects, 11 (39.29%), had undergone dialysis for 1 to 5 years. Twenty-six (96.3%) had noncompliance behavior toward diet and fluid. Based on biochemical parameters, 20 (74.07%) were classified as low-risk noncompliance and 7 (25.92%) high-risk noncompliance behavior. A paired t-test showed that there is a significant difference in knowledge of nutritional requirements, t (26) = 6.30, p ≤ 0.001 at 5% level of significance, and noncompliance among the participants before and after the dietary counseling program as t (26) = –5.41, p ≤ 0.001 at 5% level of significance. Conclusion Implementing nurse-led counseling for hemodialysis patients can improve biochemical parameters and enhance understanding of dietary and fluid restrictions, positively impacting laboratory indicators.

Attitudes and Behaviors Regarding Compliance With Contact Lens Wear and Care Among Contact Lens Users at a University Hospital in Turkey.

To investigate the level of compliance with contact lens (CL) care habits among CL wearers of different age and occupation groups. This survey study included 205 CL wearers followed in the tertiary reference center between 2016 and 2022. The survey was employed to probe each user's demographic data and noncompliant behaviors. To this end, the study compared CL compliance levels of patients in different age and occupation groups. There were 85 (41.5%) patients in the good compliant group, 72 (35.1%) in the average compliant group, and 48 (23.4%) in the poor compliant group. The most common noncompliant behavior was disruption of aftercare visits. Except for two noncompliant behaviors (storage of fresh lens solution and exceeding the recommended lens case replacement time), other noncompliant behaviors were found more frequently in the ≤25 age group. The differences between the age groups were significant in hand washing and water activities ( P =0.004 and P =0.023, respectively). Exceeding lens replacement time and sleeping with lenses criteria were found to be significantly noncompliant in health care workers compared to non-health care workers ( P =0.006 and P =0.001, respectively). The level of compliance was found to be lower in users with 6 to 7 days of CL use per week than in those with fewer days ( P =0.006). We found that the compliance rate was lower in younger patients and health care workers. We also observed that long-term use of CL reduces the level of compliance. Therefore, it might be necessary to focus on modifiable risk factors in these patient groups.

Incorrect compliance and correct noncompliance with information security policies: A framework of rule-related information security behaviour

Information security policy (ISP) compliance is recognized as a key measure for dealing with human errors when protecting information. A considerable and growing body of literature has studied the persuasive, deterrent, and coercive antecedents of compliant and noncompliant behaviour. Simultaneously, research indicates that real life situations are too complex and varied to prescribe in terms of a priori rules of acceptable behaviour, and create situations where compliance is in fact harmful for achieving organisational security and business goals. Thus, regarding ISP compliance as inherently “correct” and noncompliance as inherently “incorrect”, may contribute to creating problems that compliance research seeks to alleviate. In this research perspective, we argue that ISP compliance and noncompliance cannot be universally and invariably determined as “correct” or “incorrect” but that they become meaningful only when evaluated against organisational outcomes. We draw on organisational accident theorists to develop our arguments and propose a framework of rule-related information security behaviour (RISB) in order to conceptualize different types of ISP compliant and noncompliant behaviour and their organisational outcomes. Our research argues that compliance and noncompliance are nor inherently correct or incorrect and that making the judgement on the correctness of these actions requires considering the rule, the action, and the outcome.

PARENT-CHILD INTERACTION THERAPY: A LITERATURE REVIEW ON ITS EFFECTIVENESS FOR CHILDREN WITH AUTISM SPECTRUM DISORDER (ASD)

Autism Spectrum Disorder (ASD) affects children and their learning in a variety of ways. ASD is a developmental disorder that is marked by profound deficits in social, language, and cognitive abilities. The core features of ASD are areas in which difficulties can lead to feelings of frustration, confusion, anxiety or lack of control, resulting in behavioural responses. This article offers an overview of the literature, focusing on the effectiveness of Parent-Child Interaction Therapy (PCIT) which used to improve the relationship between parent-children and to reduce noncompliance behaviour in children with ASD. The PCIT is an empirically-supported treatment for conduct-disordered for young children aged two to seven that highlights on improving the quality of the relationship between parents and child and changing inappropriate pattern of parent-child interaction. Early relationships between parents and children have powerful impacts on children’s behaviour and emotional development. When parents are responsive and sensitive to child’s cues, they contribute to the coordinated back and forth of interaction with the child. This kind of interaction helps children develop self-sense and emotional regulation skills such as self control and self-calming. Furthermore, in order to help young children to develop lifelong motivation in their self, parents are encouraged to participate in everyday learning and playing activities. Therefore, identifying the most effective intervention parenting programmes for enhancing and rebuilding parent-child relationships through teaching parent the skills necessary for coping with noncompliance behaviour in young children with ASD is crucially important. Overall, the findings of this study demonstrate the potential of PCIT as an early intervention to improve the behavioural functional outcomes of preschool children with ASD.

Improving Data Quality from a Hematology Unit Hand Hygiene Observation Program

Background: For United States healthcare programs to be fully compliant with Joint Commission National Patient Safety Goal (NPSG) #7, organizations must implement and maintain a hand hygiene (HH) program that follows either the current Centers for Disease Control and Prevention (CDC) or the current World Health Organization (WHO) HH guidelines. Joint Commission standard IC.03.01.01 requires these organizations to provide metrics that evaluate the effectiveness of their program and program goals. Our center utilizes the direct observation method with the use of over 550 Hand Hygiene Observers (HHO) to collect our HH compliance. HHO are trained with a computer-based course that requires passing a post-education test. During fiscal year 2023 (FY23), Infection Control surveillance noted an increase in hospital-acquired infections (HAI) Clostridioides difficile infections (CDI), catheter-associated urinary tract infections (CAUTI), and multidrug-resistant organisms (MDRO) on our hematologic malignancy units (HM), which initiated an Infection Control (IC) investigation into possible causes. Increased rounding by our Infection Preventionist (IP) observed that HH compliance was much lower than unit HHO reported rates. Inquiries into this data discrepancy revealed barriers to accurate reporting, including HHO having low confidence in identifying and reporting non-compliant behavior. To that end, we conducted mandatory re-training of all HM HHO with the primary goal of improving the quality of our HH compliance data and addressing barriers with non-compliance reporting. Our secondary goal was to identify areas of improvement in institutional HH rates. Methods: In August 2023, 252 HM staff and HHO received detailed, in-person retraining by the HM IP. Training included reviewing the discrepancy in HHO and IP observations, potential causes of discrepancy, most commonly missed HH opportunities, examples of correct and incorrect HH practices, and addressing staff questions. Results: Following mandatory re-training of HM HHO, HH compliance for our HM units from September 2023 – December 2023 ranged from 89% to 98%, with increased reporting of non-compliance (Figure 1). A detailed dashboard was created that focused on HM HH compliance, containing the HHO observations and non-compliant reports. Conclusion: A one-time in-person retraining of HM HHO by our IP has led to an improvement in data quality, which is imperative for future quality improvement initiatives. Improving our HH data quality allowed IC to identify and provide actionable feedback to HM leaders, create targeted interventions to improve HAI rates, and improve patient safety. Future goals include retaining of all HHO and a HH campaign to ensure patient safety across our institution.

The impact of environmental stimuli on the psychological and behavioral compliance of international construction employees.

This study explores the overlooked psychological and behavioral dynamics of employees in compliance management, applying the Stimulus-Organism-Response (SOR) framework to assess environmental stimuli's impact on employees in international construction projects. A scenario-based survey involving 270 international construction employees was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and Necessary Condition Analysis (NCA), focusing on the relationship between environmental stimuli and compliance intentions. Findings categorize environmental influences on compliance into internal and external organizational dimensions, highlighting the significant impact of internal factors on compliance intentions. Key determinants identified for high compliance intention include individual traits and organizational climate, while project pressures, rules and regulations, and cultural differences show variable influence. This study enhances the understanding of the psychological factors driving non-compliant behaviors and introduces a binary micro-ecological approach to compliance management, effectively integrating individual and project organizational elements. In contrast to traditional corporate governance approaches, this strategy emphasizes the role of project organizational micro-ecology in the management of international construction projects. The strategy aims to improve compliance management among international contractors by influencing the psychological and behavioral compliance of frontline employees.

Midge and Esty: performing extraordinary Jewish womanhood in twenty-first century television

ABSTRACT The two main characters in The Marvelous Mrs. Maisel (2017) and Unorthodox (2020), Midge and Esty, traverse, circumvent, and subvert norms of behaviour that their husbands, families, and communities ascribe to them as Jewish women. Both series examine the friction between public and private spheres in considering the role of a married wife and mother, using specifically the lens of performance, either through stand-up comedy or musical performance, to establish Midge and Esty as extraordinary or peculiar. By relying on the excuse of difference, the two shows undercut Midge and Esty’s delineation of their own paths, employing them as examples of noncompliant behaviour. In staging performance as an act of rebellion tied to a woman’s right to self-expression, The Marvelous Mrs. Maisel and Unorthodox contradict their ostensibly progressive embrace of modern, secular Jewish womanhood and ultimately encourage more traditional female roles. Examining these two contemporary series in tandem offers us an opportunity to consider and understand how, as film scholar Nathan Abrams asks regarding the development of news Jews and Jewesses in cinema, new trajectories of character development centred on the portrayal of Jewish women continue to emerge and to be articulated in the twenty-first century.

A Study of the Factors Affecting Rental Income Tax Administration Effectiveness in Zambia

Even the largest tax plan in the world is useless if it is not implemented well. Efficient tax administration ensures a high level of tax compliance. However, measuring the effectiveness of tax administration based solely on the amount of taxes collected is overly simplistic. Instead, a much stronger criterion for assessing the effectiveness of tax administration is taking into account the size of the compliance gap. The goal of this study is to determine the effectiveness of rental income tax administration by examining the characteristics of the tax system that influence it, such as diversity, equality, convenience, simplicity, and security. Both primary and secondary data were used in this study. Primary data was collected from taxpayers in Kabulonga Main, Lusaka, while secondary data was collected from various sources including the Zambia Revenue Authority, State Valuation Department, Lusaka City Council, and selected real estate agencies. Descriptive statistics were used to analyze the data. The study aimed to determine whether taxpayers' perceptions of the characteristics of the tax system, as identified in the theoretical and empirical literature, could influence the effectiveness of the administration of the rental income tax. The Zambia Revenue Authority was found to have perpetuated phenomena that encourage non-compliance behavior among aggrieved taxpayers, which was indirectly used as a measure of tax administration effectiveness in this study. The results showed that the characteristics of the tax system, particularly equality, diversity, convenience, simplicity, and security, have a positive impact on the effectiveness of tax administration. Based on these findings, the study recommends that the Zambia Revenue Authority work more closely with all stakeholders, incorporate user-friendly features into its tax filing website to promote inclusivity and compliance, improve the authority's ethical profile, increase taxpayer trust in the system, and reduce the tax rate on rental income to alleviate the tax burden. Additionally, active taxpayer education and enforcement of tax laws and policies should be implemented to reduce tax evasion and improve tax compliance.

Faktor-Faktor Yang Mempengaruhi Ketidakpatuhan Masyarakat Dalam Melaporkan SPT Tahunan Wajib Pajak Orang Pribadi (Literature Riview)

The phenomenon of non-compliance in reporting annual tax notice has become a serious concern in the tax system. The study aims to identify and examine several factors that influence public non-compliance in reporting annual tax notice, compliance strategies and personal Annual reporting arrangements. Through the analysis of related literature, the study investigates the psychological, social, economic, and regulatory factors that potentially affect tax compliance. The findings of previous research, analysis of tax regulation, public perception of tax justice, income, educational level, and other factors are the main focus in exploring the aspects that affect non-compliance behaviour. The results show that public awareness in the personal Annual notice letter report remains low even though the ratio has increased. By understanding these factors, the author hopes to provide deeper knowledge to governments and relevant agencies in designing more effective strategies to improve tax compliance. Implications of this research include better policy development as well as more appropriate persuasive efforts to promote awareness and enforcement of tax systems to be efficient.

Pre-Populated Tax Returns: Individual Taxpayer Adoption and the Effect on Compliance

ABSTRACT We examine the effect of social influence on individuals’ likelihood of using an IRS pre-populated tax return system and the effects of social influence and filing method on individual taxpayer compliance. Our experiment manipulates social influence about the IRS pre-populated return system and the IRS itself (unfavorable or favorable) as well as filing method (IRS pre-populated return or IRS blank tax software) for a simulated tax return. Consistent with social influence theory, results indicate public opinion influences individuals’ likelihood of using an IRS pre-populated tax return system. Additionally, consistent with omission bias theory and prior research, individuals who use the IRS pre-populated return system are less compliant. Finally, favorable social influence mitigates the noncompliant behavior exhibited during the use of pre-populated returns when public opinion about both the pre-populated system and the IRS is favorable.

Incentivizing compliance behaviors with investment goods in pandemic preparedness and resilience

ABSTARCT To understand non-compliance behaviors in investment goods in pandemic preparedness and resilience, we resort to a form of bounded rationality that people suffer from a lack of self-control due to “present bias”, and differ in their sophistication levels (the degree to which they are aware of such compliance barriers). We focus on (i) the manufacturer’s pricing strategy under an advance selling framework, and (ii) the subsidy policy to mitigate under-adoption, to generate operational insights. We show that subsidizing the manufacturer is more cost-effective than subsidizing consumers, because the latter subsidy will not fully trickle down to consumers when the manufacturering manipulates prices in response. In particular, when the subsidy program is budget-constrained, the manufacturer subsidy should be provided only in the spot period. In contrast, when the budget constraint is relaxed, subsidies in both periods should be provided. Surprisingly, such a subsidy program has non-monotone impacts on consumers’ adoption quantities. Intuitively, this is because the spot-period subsidy induces consumers’ non-compliance behaviors in the advance period. In response, the manufacturer/seller will shift to a pricing strategy that may further reduce the advance-selling quantity. This result provides a natural explanation to reconcile the mixed effects of adoption subsidies.

Dimensional traps in evasion models and their effects on industrial structure

Size-dependent firms’ monitoring by the state leads to sub-optimal results in terms of combating evasion and efficient allocation of investment by firms. While Coppier, Michetti and Scaccia (2022) describe how such a policy can be a source of dimensional trap in a single-firm evasion model, the present paper moves to a heterogeneous context, considering industrial structures composed of many firms with different sizes. We then propose a discrete-time nondeterministic dynamic model to describe the consequences of size-dependent policies and potential dimensional traps on industrial structure and its evolution over time. We show that an unwise choice of policy parameters may determine a long-run equilibrium industrial structure characterized by a small number of large firms and a plethora of small firms, with the latter being marked by inefficient resource allocation and noncompliant behavior with regard to tax regulations. These results are robust to different choices of the initial industrial structure suggesting alternative policy indications.

The impact of digital red tape on non-compliant behaviour: the moderating effect of infection risk

IMPACT This article will be of value to the digital governance policy-makers and particularly to those suffering from digital red tape across the public sector. It identifies Covid 19 digital pandemic prevention regulations as a counter-example, demonstrating the existence of digital red tape and revealing its impact on non-compliance. The more citizens viewed the regulations as digital red tape, the more dissatisfied they felt and the more they violated the regulations. The authors advise policy-makers to simplify burdensome, ineffective and non-necessary procedures when designing digital regulations to avoid citizen dissatisfaction. When perceived infection risk was high, dissatisfied citizens tended to comply with digital regulations. Conversely, non-compliance due to dissatisfaction with digital regulations increased significantly when citizens perceived the infection risk as low. To ensure compliance, eliminating dysfunctional rules and regulations was particularly important when the infection risk declined.

An Access Control Method Against Unauthorized and Noncompliant Behaviors of Real-Time Data in Industrial IoT

There is a large amount of real-time data, e.g. measurement data and instructions, among controllers, sensors, and actuators in the industrial IoT. These data are vulnerable to unauthorized access and tampering. In addition, once the controller is controlled by malicious code, it may send out dangerous instruction that is not compliant with the preset control process, which seriously interferes with the industrial control process. To achieve correct and undisturbed control based on real-time data, we propose an attribute-based access control method for real-time data in the industrial IoT to mitigate unauthorized access and tampering, and noncompliant operation. First, we analyze the abnormal behaviors of real-time data interaction in the industrial IoT. Second, we propose the multi-level hash identity authentication method to identify and block unauthorized access and tampering with real-time data. And then we model the timing relationship and task logic relationship of the control process into the attribute fields of the attribute-based access control method to identify and block non-compliant operations. Further, we design an access control module and display the lightweight deployment under the availability constraints of the control service. Finally, the proposed access control method is analyzed, proved, and experimented with. The results show that the proposed method can prevent unauthorized and non-compliant behaviors to field real-time data, meanwhile, it has a controllable delay and better scalability.

Factors Affecting Compliance with Tourism Taxes: Evidence from Malaysia

Due to the fact that tax noncompliance directly impacts the source of national income, the Malaysian government and academic researchers have critically discussed the topic of tax noncompliance. Indirectly, noncompliance has an impact on a nation’s social and economic development. The Royal Malaysian Customs Department (RMCD) is in charge of overseeing and implementing Malaysia’s indirect tax laws. Existing initiatives include boosting penalties, increasing operations and inspections, hiring more enforcement agents, and pursuing tax obligations in court. These activities are largely tied to economic factors. The purpose of the study is aligning with the research’s goal which to highlight the fact that tax payers and policymakers should view and address this issue from non-economic viewpoints for a variety of reasons. First, non-economic variables’ actions are more closely tied to those that can be taken to control taxpayers’ behaviour before noncompliance occurs. Second, noncompliance prevention and control procedures can be improved because they reduce the amount of time, effort, and money needed to resolve the problem after it arises. A conceptual framework on factors that influence the compliance with tourism tax in Malaysia by using the Theory of Planned Behaviour (TPB). The study intends to characterise the behaviour and activities taken by the noncompliant tax payers in Malaysia in order to comprehend their noncompliance behaviour. This research contributes to the broader understanding of tourism tax dynamics and offers practical recommendations for policymakers aiming to enhance compliance and foster sustainable tourism practices.

Application of Theory of Planned Behavior on Determinants of GST Compliance Behavior of GST Taxpayers: An Empirical Study from India

The Indian government has recently transformed its indirect taxation system with the adoption of Goods and Service Tax (GST) in India. However, this taxation reform has a direct impact on the compliance behavior of the taxpayer as explicated by low GST revenue of the country. Since GST is a new taxation law in India, it become pertinent to explore the compliance behavior of GST taxpayers to proffer valuable suggestions and feedback to the concerned authorities for devising appropriate policies and strategies to comprehend and control the non-compliance behavior of the GST taxpayers. Therefore, the present study analyzed the compliance behavior of GST taxpayers by synthesizing the theory of planned behavior by collecting the data from 503 GST taxpayers using snowball random sampling with the application of exploratory and confirmatory factor analysis. The collected data was analyzed using exploratory and confirmatory factor analysis to confirm the theory of planned behavior to comprehend the compliance behavior of the GST taxpayers. The findings of the study assert that the theory of planned behavior explain the 60.1% variance of the total compliance behavior of the GST taxpayers. Moreover, the findings posit that the attitude, subjective norms and perceived behavioral control have a positive impact on the compliance behavior of the GST taxpayers. The proposed instrumental scale may be applied in future research studies to comprehend the compliance behavior of GST taxpayers at national and international level and therefore, this study may have major implications for the government, academicians and policy makers for improving the compliance behavior of the GST taxpayers.