This review delves into the evolving landscape of tax havens in the wake of comprehensive
digital tax reforms. This study scrutinizes the implications of global efforts to address tax …

Despite strong evidence of the critical role of mobile money technology in deepening
financial inclusion, the impact of taxing mobile money transactions on digital and financial …

Fintech and the adoption of Fourth Industrial Revolution (industry 4.0) technologies have
expanded the provision and uptake of digital financial services (DFSs) globally. Digital …

This study investigates the moderating role of political party affiliation in the relationship
between tax knowledge, service quality, and tax compliance. The study gathered data from …

Digital transformation of public administration creates opportunities for transparency,
accountability, efficiency, and better tax collection. Benefits are even more critical …

In addition to performing their basic fiscal functions, governments in develo** economies
are constantly challenged by new and re-emerging socioeconomic issues such as …

Taxation in e-commerce is crucial for countries, businesses, and consumers. Combatting tax
avoidance enhances compliance and fairness. Understanding e-commerce attitudes on tax …

Domestic revenue mobilisation is fundamental if African countries are to fund investments in
health, education, infrastructural development, economic growth, human capital …

Purpose: Digital financial services delivered through fintech have grown substantially in
develo** countries to address the issues of access, affordability, and usage that cripple …

Purpose Corporate digital transformation (CDT) has challenged traditional tax administration
systems. This study examines the impact of CDT on tax avoidance behavior and tests …