In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …

Informal entrepreneurship (IE) has received increased recognition because of its theoretical
distinctiveness and practical relevance. However, the burgeoning literature on IE is difficult …

The present study aimed to adopt the extended theory of planned behavior (TPB) to
determine the intentions of owner-managers in SMEs towards engaging in sales tax …

Drawing on modernization and institutional theories, this study tests the association between
the digitalization of government services and tax evasion via the moderation effect of …

In the wake of rapid digitalization, the landscape of commerce has undergone a profound
transformation, presenting unprecedented challenges to traditional tax systems and legal …

Excessive corporate financialization, ie, firms increasingly investing more in financial assets
rather than productive assets, can harm firms' growth and the economy as a whole. The …

We evaluate the effects of a Chinese accelerated depreciation policy that occurred in 2014
on firm investment. We present three findings. First, on average, the policy increased firms' …

Domestic revenue mobilization has gained renewed attention in the post 2015 period owing
in part to the “billions to trillions” drive to mobilize resources to finance the sustainable …

Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax
penalty on sales tax compliance and examine the moderating effect of patriotism on the …

Corruption and financial constraints are considered as crucial factors that can hinder firm
performance in developing economies. The effects of these obstacles are discussed …