Multinational companies have been a force for good but, unfortunately, some misbehave.
Our comprehensive literature review on multinationals' misbehavior reveals three ideas …

Purpose This study aims to identify factors affecting tax avoidance and tax evasion in
Bangladesh and propose a future research agenda. Design/methodology/approach This …

Most governments attempt to fight and reduce tax evasion. A dilemma arises about whether
policies should encourage the ethical behavior of firms (an informal institution) or strengthen …

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 …

Despite the recent attention in the media and focus in the academic literature on tax havens
and tax mitigation strategies, we know very little about how the use of tax havens relates to a …

Purpose Tax compliance studies have been extensively conducted across various
jurisdictions. However, only partial answers have so far been provided for the question:“Why …

Purpose This research aims to describe the factors influencing the tax morale of
entrepreneurs in the Brazilian telecommunications industry. Design/methodology/approach …

This paper discusses current developments in tax compliance research, with a focus on
three aspects. First, we summarize empirical evidence on the traditional deterrence or …

Purpose The purpose of this study is to better understand the issues on tax compliance. This
study aims to examine the influence of patriotism and public governance on the sales tax …

This study provides evidence about the impact of informal economy on income inequality by
using annual cross-country panel data from 28 European Union countries observed during …