The study of the influence of service sector expansion on tax revenue is critical, but it has received little attention. The majority of the studies focused on how the service sector affects economic growth. This study aims to investigate how Tanzania's expanding service sector affects tax...

Non-tax revenue (NTR) is a source of national revenue that has significantly grown over the last two decades in Indonesia. Apart from the achievement of NTR in the national budget which shows a positive trend, there are still accountability issues that were disclosed by the Supreme Audit Agency...

This article aims to analyze the views on tax amnesty from various parties, namely state officials, tax officials, taxpayers, and tax consultants. Their views are explored through qualitative research methods. The selected informants included four tax officials, two taxpayers, tax consultants,...

This study investigates the impact of tax revenue on economic growth in the context of increasing trade openness in developing countries by using the data of 29 developing countries with accelerating economic growth during the period 2000-2020. This study further applies the Fixed Effect Model...

The main purpose of this paper is to empirically analyze the impact of excise tax on excisable goods consumption, brand loyalty and health awareness in the United Arab Emirates (UAE) market. The research is conducted based on the self-administered questionnaire collected from the residents of...

This research work assesses the effects of tax revenue on the economic growth of Nigeria utilizing time series data spanning from year 2000 till 2021. The study's specific goal is to evaluate the influence of hydrocarbon tax, corporation income tax and Value Added Tax on Nigeria's economic...

This paper examines the sensitivity of tax revenue performance to IFRS adoption in Africa and the implication for tax policy. The study investigated how IFRS adoption affects the level of tax revenue performance in Africa. This study is one of the foundational studies, which has investigated...

Better tax administration and revenue mobilization can increase tax revenue performance while also strengthening the connection between the state, the business sector, and civil society. Despite efforts over the previous two decades, the ratio of tax receipts to GDP and tax effort in Sub-Saharan...

Globally, concerns regarding consumers’ food quality and safety have increased. There is an increase in the search of alternative healthy and safe food that also enhances immunity. Organic food eliminates most of the concerns that consumers have. Market experts expect the Indian domestic...

The Covid-19 outbreak has turned out an opportunity for a recent noticeable increase in online shopping in Vietnam. Hence, this paper aims to discover how online shoppers react to their purchasing behaviour during Covid-19 time in terms of perceived benefits perspective. Based on the collected...