Devletin asli ve diğer görevlerini yerini getirebilmek amacıyla ihtiyaç duyduğu finansman
kaynaklarının başında vergiler gelmektedir. Vergiler sadece bir kamu geliri olmayıp aynı …

The study examined the effect of taxation barriers on government's revenue generation in
Nigeria. The specific objectives were to determine how the problems of 'lack of reliable tax …

Tax regulations have become increasingly complex in recent years. Therefore, this study
aims to determine whether the tax complexity can reduce tax compliance. Furthermore, this …

Tax compliance has been an issue of concern, mostly in developing countries as
governments are seeking ways to improve efficiency in tax revenue collection to finance …

Abstract Self-Assessment System will run effectively if the law implementation such as
auditing the taxpayers and enforcing the tax sanction are done optimally. This study aims to …

This inquiry provides empirical evidence on the effect of general literacy on tax revenue
mobilization in Africa over the period 1996–2021. This evidence is important given the low …

Recently, Nigeria has been experiencing a plethora of mind-bogging economic challenges.
These are not unconnected with the dwindling internally generated revenue, particularly tax …

Tax revenue is the key source of revenue for governments in both advanced and emerging
countries regarding funding public spending. The main goal of this research is to look at the …

COVID-19 pandemic has impacted mankind in a way that the modern world has never seen.
With trade and commerce being impacted, the administrations of emerging economies are …

In this paper, we argue that democracies positively affect government expenditure. We
hypothesize that democracies produce more public goods for their citizens because they are …