Examining Three Psychosocial Factors of Tax Compliance in Self-Employed Individuals Using the MINDSPACE Framework - Evidence from Australia and Pakistan

This thesis uses the MINDSPACE framework, a behavioural science tool, to explore how tax communication, tax literacy, and naming and shaming influence tax compliance among self-employed individuals in Australia and Pakistan. The study provides MINDSPACE-driven policy recommendations for improving tax compliance, such as involving trusted community leaders to convey tax information, simplifying tax procedures to improve understanding, and adopting culturally tailored approaches to public shaming. By combining insights from two very different jurisdictions, this research shows how behavioural understanding can lead to more effective, fair, and innovative tax policies, ultimately encouraging voluntary compliance and building stronger trust in tax systems.