Complex tax systems can result in tax evasion, which further impacts the revenues
necessary to achieve sustainable development goals. Enhancing taxpayer education, tax …

The rapid spread of freelancing as a form of employment requires the development of an
optimal system of taxation of the self-employed population. When dealing with new types of …

Auditors often underestimate the severity of internal control deficiencies, particularly when
actual misstatements associated with the deficiency are immaterial. We provide evidence …

The concept of tax compliance has attracted the attention of quite a number of researchers in
order to demystify the factors affecting it. Previous studies have linked psychological factors …

Tax is the main source of Government revenue accounting for over 80% of the total revenue.
Due to this, the Kenya revenue authority has over time tried to ensure total tax compliance …

Abstract Background: In 1998, under the Ottawa framework, the OECD and non-OECD
countries agreed that any new taxation rules should adhere to the guiding principles …