Purpose: Service quality (SQ) is considered an organizational performance indicator that largely depends on employees’ attitudes and behaviors. Therefore, the purpose of this paper is to examine the mediating effect of employees’ citizenship behavior (OCB) on the relationship between...

Purpose: Tax policymakers are currently navigating a path through a delicate dialectic of macro- and micro-level policy responses to the economic dislocation of the COVID-19 pandemic. The purpose of this paper is to examine initial tax measures that are aimed at helping taxpayers needing...