The government in any country needs tax revenue to finance public expenditures. A sound
tax system is an essential condition to ensure a country's financial stability and economic …

This study endeavours to expand our knowledge on the role of colonial history, socialist
history, religion, and legal systems in explaining the size of the shadow economy across …

This study examined the role of financial technology (FinTech) and financial development in
determining the shadow economy in the BRICST countries, using data from 2004 to 2018 …

Little research has focused on the consequences of corruption on civil servants'
performance outside OECD countries. Yet, corruption is endemic in many countries, and it is …

The present study investigates the moderating role of institutional quality, governance, and
banking regulation on the nexus of the shadow economy, financial stability, and financial …

There are few studies that relate tax revenues to corruption at the municipal level due to their
great complexity and the difficulty in obtaining data. Continuing the research we started …

Tax revenue mobilization constitutes one of the major challenges facing African countries in
general and those of the West African Economic and Monetary Union (WAEMU) in particular …

Purpose This research investigates the moderating role of tariffs on the indirect relationship
between the logistics performance index (LPI) and workers' overall wages, specifically male …

Using a recent global sample, this paper estimates the effect of cryptocurrency usage on tax
revenue collections. We hypothesize that greater cryptocurrency use undermines tax …

The recent financial crisis caused by corruption and opacity has led us to examine how the
informal economy and other factors affect tax revenues using a three-pillar theoretical …