Tax compliance refers to fulfilling all tax obligations as specified by the law freely and completely.

Tax compliance means submitting a tax return within the stipulated period correctly, stating income and deductions, paying assessed taxes by due date and paying levied taxes. 

Through correct declaration and by paying taxes on time, the company ensures budget transparency and prevents itself from being legally prosecuted.

The complexity of tax laws, the high discretionary powers of tax officials, and the low cost of punishment, are only some factors creating opportunities for corruption in revenue administration.