The purpose of this desktop study was to evaluate the impact of tax knowledge on tax
compliance among small medium enterprises (SMEs) in a developing country. The study …

Taxpayers' willingness to cooperate with the state and its institutions, in general, and their
willingness to pay taxes, in particular, depend on a variety of variables. While economists …

Tax evasion is a complex phenomenon which is influenced not just by economic motives but
by psychological factors as well. Economic-psychological research focuses on individual …

Illicit work, social security fraud, economic crime and other shadow economy activities are
fast becoming an international problem. This second edition uses new data to reassess …

The book will be of considerable assistance to students and other researchers working in
the area of compliance behaviour, or more generally, in the area of designing empirical …

The integrity of tax systems as we know them are being challenged throughout the world.
Tax avoidance schemes of various kinds are proving increasingly attractive and lucrative to …

According to this popularised aphorism, taxes are ubiquitous, as they affect practically
everybody, and surely they are as little in our personal interest as death. Yet, while the …

Across the world, many earn monetary income that they do not declare to the state for tax,
social security and/or labour law purposes. This work in the shadows is not some minor …

How many businesses start-ups conduct some or all of their trade 'off-the-books'? And how
many enterprises continue to do some of their work off-the-books once they are more …

In many countries, thinking about a (new) tax amnesty is currently in vogue. However,
international experience shows that the financial success of such a tax amnesty is not …