This study uses the theory of planned behavior (TPB) to investigate the tax compliance
intention of citizens resident in Phnom Penh, Cambodia. TPB asserts that there are three …

Our study contributes by providing new insights into the relationship between the individual
levels of the antecedents and how the intention of whistleblowing is moderated by perceived …

One of the main reasons governments of developing countries, including Vietnam, face
many difficulties in tax collection is taxpayers' non-compliance with taxes. Therefore, the …

Purpose Tax evasion has been a major problem for governments around the world, with
innovative and ever-changing schemes making the practice increasingly difficult to regulate …

Tax evasion remains a complex issue for tax authorities, policymakers, and researchers.
While socio-psychological factors have been researched, their impact on tax evasion among …

The following study uses the Ajzen's Theory of Planned Behaviour as a theoretical
framework with the purpose of extending a model which examines the saving behaviour of …

Due to advances in technology like mobile applications and online platforms, millions of
American workers now earn income through" gig" work, which allows them the flexibility to …

This study identified economic, sociological, and psychological concepts to better
understand individual saving behavior among university employees in Ankara. Participants …

Finding qualified accounting staff has consistently been a top issue facing CPA firms.
However, little is known about the factors that influence accountants' decisions to seek …

Tax compliance is one of the most critical issues for all countries. In Jordan, the high-income
individual taxpayers such as medical doctors, engineers, and lawyers have low tax …