The fiscal challenges stemming from taxation and cocoa revenue generation have created a
substantial financial deficit in Ghana, thereby limiting the country's capacity to finance …

Countries have greatly depended on taxes and corporate finance to support government
expenditures and business activities, respectively. However, contrasting arguments on their …

Purpose This study investigates the determinants of tax compliance through the lens of
performance expectancy, effort expectancy, social influence, facilitating conditions and …

In an era characterized by rapid technological advancements and digital transformations, tax
collection systems worldwide have undergone significant evolutions. Kenya's introduction of …

Why people pay taxes has received adequate attention in the tax literature, but what about
how future taxpayers form their tax-paying attitudes? Again, why does a large fraction of …

In recent years, there has been growing recognition of the importance of institutional quality
in sha** economic outcomes, including fiscal policy effectiveness and overall economic …

This study examined the relationship between taxation and price fluctuations in Nigeria
using quarterly data from 2015 Q1 to 2021 Q4. The study used company income tax …

This study focused on Turkey, where reform programs have become pervasive since the
1990s, and the potential effects of reforms on growth and inequality were investigated. In the …

This paper broadly seeks to examine the determinants of tax awareness among micro-
entrepreneurs in informal settings in the Bariga Local Council Development Area (LCDA) of …

Terdapat pandangan yang berbeda tentang implikasi nilai perusahaan, profitabilitas dan
leverage terhadap agresivitas pajak. Tujuan penelitian ini adalah untuk mengeksplorasi …