This paper summarizes the arguments and counterarguments within the scientific discussion
on tax evasion. The main purpose of the research is to explore how leaders in the …

The aim of this paper is to enhance the understanding of taxpayers' motivations to comply
with tax rules in a developing country like Yemen. Intrinsic motivations, such as religiosity …

Tax non-compliance phenomenon has become a key issue for developing countries such as
Libya because it hinders taxpayers from contributing effectively to the economy. Previous …

This paper aims at enhancing understanding of tax non-compliance behaviour by
investigating the influence of geopolitical differences on taxpayers’ behaviour. The study …

This article can help international business in development country like Nigeria to build trust
and demonstrate their commitment to sustainability and social responsibility. The tax is not a …

The problem of tax non-compliance is broadly recognized as a serious phenomenon in
many countries, especially in the Middle East countries in general and Yemen in particular …

In Nigeria, tax evasion has been a practice since the beginning of taxation, and it is also a
worldwide phenomenon. Using the theory of reasoned action and the technology adoption …

The objective of this Paper is to determine the constraint confronting local government's tax
administration and internally generated revenue empirically. The scope of the study is …

In Nigeria, tax evasion has been a practice since the beginning of taxation, and it is also a
worldwide phenomenon. Using the theory of reasoned action and the technology adoption …

Pesquisas mostram que o Brasil é uma das nações onde os contribuintes mais pagam
impostos. Ao mesmo tempo, a sensação de que são recursos desperdiçados é grande …