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 …

Complex tax systems can result in tax evasion, which further impacts the revenues
necessary to achieve sustainable development goals. Enhancing taxpayer education, tax …

Paying taxes is essential to attaining sustainable economic growth and national economic
independence, hence tax evasion is a concern for the economies of both wealthy and …

Tax evasion is still justified by Malaysian citizens as being tolerable and acceptable, as seen
by the greater number of tax evasion cases and rise in unpaid tax figures in the country. This …

This study assesses the effect of tax fairness, public governance quality on tax compliance of
MSEs in North-Eastern States of Nigeria through tax morale. The study population is …

This paper seeks to explore factors influencing corporate taxpayers' participation in the
Special Voluntary Disclosure Program (SVDP) 1.0. Semi-structured interviews were …

This paper examines the effects of tax penalty, the probability of audit and fair treatment to
participate in permanent voluntary disclosure (VD), from the perspective of tax professionals …

One of the industries with the fastest development is the hospitality and tourism (HoReCa)
sector. However, there is also a growing trend in this sector to evade some state taxes …

The study examines the impact of tax knowledge, tax fairness and religious ethics on tax
evasion of SMEs in Katsina State. The data of the study was collected from 200 SMEs in …

This study investigates the activities of tax evasion attitude in Ethiopia using a mixed-
methods approach. The target populations are category A and B taxpayers and tax officials …