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 …

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 …

We investigate the relationship between corruption and infant mortality in Turkey. Our study
contributes to the literature in a couple of ways in terms of data and estimation method. First …

Pollution emissions in China are associated with the relationship between local
governments and enterprises, especially in those cities with government-enterprise …

Most analyses of tax evasion examine individual behavior, not firm behavior, given obvious
and recognized data issues. We use data from the Business Environment and Enterprise …

El objetivo principal de este trabajo es diseñar y comprobar, mediante técnicas de
simulación, nuevas estrategias de control a priori que ayuden a eliminar el nivel de fraude …

This paper examines the determinants of tax morale in Pakistan, a country that has struggled
with low tax effort over the past decade. We exploit novel data for individual taxpayers …

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 …

This study investigates the impact of digitalization adoption on tax evasion and tests the
moderation effect of corruption on this relationship. The World BankLs digitalization adoption …

Taxes are essential for a government to function correctly, because they fund public services
and promote long-term growth in a country. Tax morale is a positive attitude toward taxation …