This study explores how different factors affect tax compliance behavior among Romanian
individual taxpayers. By unpacking tax compliance into nine drivers—tax system fairness …

Purpose This study analyzes citizens' behavior in relation to sales invoices in the context of
collaborating with the Portuguese Tax Administration on tax compliance. Specifically, we …

The dualism of tax consultants role as the agent of taxpayers and governments becomes a
phenomenon in this research. Therefore, this research aims to understand the meaning of …

The study discusses the occurrence and conceptual association of “resilience”,“
transformative resilience”,“transformative change” and “transformative adaptation” phrases …

Geçmişten günümüze vergi gelirleri, devletlerin harcamalarını gerçekleştirmesi için
kullandığı en önemli kalem olmuştur. Mükelleflerin vergi ödevleri karşısında gösterdikleri …

The underlying study focuses on investigating that if the impact of taxpayer perceptions have
on tax compliance with moderating impact of adopting of etax system in Pakistan where …

Tax administration is the key governmental institution that is responsible for creating,
maintaining, and implementing tax policies, which should be suitable for tax administration …

Most self-employed taxpayers, who are exempted from third-party reporting, is being
evaded. Compared to employees and corporations, self-employed have a low percentage of …

Taxpayers' decisions on paying taxes or not paying taxes can not be explained only by
expected economic gains and costs. There are many psychological, sociological and …

Abstract The Economic Survey of India of 2017-18 and OECD data show that the Indian
Income Tax Department (ITD) loses more than two-thirds of the income tax appeals litigated …