Purpose The purpose of this paper is to analyze the relationship between macroeconomic
fundamentals, intuitional quality and shadow economy. Design/methodology/approach By …

Purpose This study aims to investigate the relationship between trust in government, value
added tax (VAT) compliance costs and VAT compliance in the Jordanian retail industry …

Vergileme, geçmişte olduğu gibi günümüzde de önemli bir konudur. Vergilendirme kavramı
literatürde teorik ve entelektüel dikkatleri üzerine çekmekte olup gelişmiş ve gelişmekte olan …

Tax authorities around the world are much more concerned with the non-compliance of the
informal sector as compared to that of the formal sector, yet there are some taxpayers in the …

The aim of the paper is to evaluate the influence of education on tax evasion. This study
proposes a theoretical model, in which an agent can choose to allocate his labor effort …

Using a C ournot oligopoly model with an endogenous number of firms and evasion of
indirect taxes, we show that more intense competition may have the negative side effect of …

This paper examines the determinants of tax evasion under prospect theory. For prospect
theory, reference dependence is a fundamental element (the utility function depends on …

На основании компаративных методов научного познания всесторонне
проанализирован концепт налогового комплаенса (и некомплаенса) в условиях …

The overall purpose of this study is to assess the impact corruption on tax morale. The
researcher used survey method for the study. Data for the survey study were collected from …

Tax noncompliance is a serious problem confronting governments around the world.
However, despite the substantial fiscal challenges posed by noncompliant taxpayers, there …