Dissatisfaction with university courses undermines a sense of obligation to repay Higher Education Contribution Scheme debt, which in turn impairs tax morale and triggers tax evasion, writes Elixa Ahmed.

HECS policy has, therefore, been counter-productive in practice in building legal compliance despite its rigorous economic developments and its intuitive appeal to policy makers. Policy needs to be not only economically sound but also emotionally intelligent if government expects to receive voluntary compliance from citizens.