|dc.description.abstract||The phenomenon of tax evasion has proved to be a common challenge across both the developing and
developed countries. This may be considered a vital threat to national revenue of any government, and
results in fiscal deficits. In the case of the developing countries, Palestine depends heavily on the
revenue from tax and funds coming from international aids in financing the national growth plan.
Hence, this study aims at examining the interrelationships among tax fairness, peer influence,
corruption, and income tax evasion based on the theory of Social Influence. The procedure involved a
proportionate sampling of the targeted respondents, and the data collection was achieved quantitatively
by means of appropriate questionnaires. The returned questionnaires were screened and only 184 were
useful for analysis. The analysis of the data was done by means of Partial Least Square (PLS) software.
The outcome of the data analyses revealed that both peer influence and tax fairness had a negative but
significant influence. Regarding corruption, it was insignificant though was positive in relation to the
evasion of the income tax. This finding implies that the income tax administration efficiency can make
a maximum gain from tax collections as well as discourages tax evasion.||en_US