Return to Article Details This research investigated the impact of tax fairness system on individual compliance behaviors in Pakistan. Objective of the study was to investigate the tax payers' attitude and compliance behavior. The study focused on the perception of individuals about the tax fairness system. Primary data was collected from individual tax payers through questionnaires. Results indicated that most of the individuals do not - pay their fair share of tax, consider tax payment their obligation and moral and social responsibility, and pay tax on its due time arising out of un-transparent tax system. Further the tax payers have strong reservations regarding tax system and think the current tax system is not transparent. The respondents are of the view that transparency and fairness in the system would directly add to the increase in tax revenue. The study is useful for tax authorities to know on the individual tax payers' perception about the tax system. The implication of the study has been discussed along with the limitations of the study and direction for future research. Download Download PDF