This study investigates the intricate relationship between corporate financial strategies,
encapsulated by book-tax differences (BTDs), and firms' engagement in corporate social …

This study aims to perform a comprehensive bibliometric analysis of impacting Value-Added
Tax (VAT) on the standard of living of middle and low-income citizens. To reach our goal, we …

This study explores the interplay between tax incentives, creative compliance, and
innovation in enhancing business resilience and sustainability among micro, small, and …

ADNOTARE la teză pentru obținerea titlului științific de doctor în științe economice cu
tema „Implicațiile controlului fiscal în eficientizarea sistemului fiscal al Republicii Moldova” …

The phenomenon of tax fairness has been researched in the past with a host of dimensions
and determinants. Tax fairness and attitudes towards compliance have majorly been …

The goal of the current study is to assess the impact of tax burden upon tax fraud and tax
evasion. We use a sample of 104 countries around the world for which we employ the most …

Tax amnesty public policy is an effort by the Government to collect tax revenues, and at the
same time it is expected to be able to make taxpayers compliant. This research is …

This study examines the impact of demonetization on tax evasion in India. Through a
comprehensive analysis of data and literature review, the study evaluates the effectiveness …