De Clercq, Bernadene - In: Meditari Accountancy Research 31 (2021) 3, pp. 501-523
Purpose This paper aims to identify the competency domains to be included in a conceptual framework for tax literacy … areas of tax literacy. A dual-purpose literature review was, therefore, conducted. The literature review first provided the … qualitative analysis to further present the concept of tax literacy from the perspectives of various national stakeholders in an …