The main purpose of this paper is to investigate factors that influence taxpayers to engage in
tax evasion. The researcher used descriptive and explanatory research design and followed …

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 …

Emerging research studies in the subject of tax evasion have selected a variety of factors to
verify their influence on the intentional non-compliance behaviour (tax evasion). However, a …

Tax evasion is a universal phenomenon that challenges every government worldwide. The
purpose of this paper is to propose a conceptual model for understanding factors influencing …

Tax compliance is an ongoing challenge for policymakers worldwide. As the tax is the most
important financial resource for governments to finance their public expenditures. Especially …

68 THE EFFECT OF APPLYING THE PRINCIPLES OF TAX GOVERNANCE IN INCREASING
THE EFFICIENCY OF TAX ADMINISTRATION AND INCREASE TAX C Page 1 68 …

This study tests whether attitude, social influences, and rationalization act as the factors that
influence the intention to commit tax fraud. Furthermore, this study also evaluates the …

Tax evasion amongst small and medium-sized enterprises (SMEs) is a global concern.
While the social-psychological aspect has been explored, its influence on tax evasion in …

Across the world issues of non-compliance to tax obligations remains a challenge to policy
makers. The knowledge of what influences compliance to tax obligations can serve as a …

This article analyses the effect of acts of corruption committed by officials in charge of the
financial management of municipalities on the mobilization of local public revenue in …