Tax evasion is the illegal withholding or underpayment of taxes, typically accomplished by
intentionally providing false or no evidence to tax authorities. Tax evasion has had a severe …

Tax compliance has been extensively researched. Yet, the classic question 'why do people
pay taxes?'remains unanswered. In Jordan, tax evasion is widespread. The state and …

Informal cross-border trade (ICBT) represents a prominent phenomenon in Africa. Several
studies suggest that for certain products and countries, the value of informal trade may meet …

This paper explores the relationship between tax rates and tax evasion in a low-income
country context: Ethiopia. By using transaction-level administrative trade data, we are able to …

Purpose This study aims to examine the significance of public/political corruption; trade tax
revenue (import and export) on tax evasion in a group of 140 countries for the period 2008 …

Low-income African countries face significant customs tax evasion due to undervaluation
and smuggling of imports by registered traders. This study uses trade policy, law …

Modern customs administrations aim to both facilitate legal trade and combat fraud. To meet
this dual objective, many customs administrations in developing countries must give risk …

The study examines the relationship between doing business factors and tax evasion in
Asian countries. To this end, Ordinary Least Square (OLS), along with a fixed and random …

A demand-supply framework has been developed and applied to Tanzania to explore the
link between democratisation, economic liberalisation and the use of tax exemptions to fund …

Multilateral organizations recommend sub-Saharan African (SSA) countries to increase
international trade in order to attain sustainable economic growth. The benefits of trade can …