The menace of fraud and corruption in nation building cannot be overemphasized, especially since the 2008 world economic crisis. In most cases, fraud and corruption have limited the economic growth and the development of infrastructures in many nations. Furthermore, with the advent of electronic...

Since the 2008 economic crisis, countries are finding it more difficult to balance the budgeted revenues with their national expenses. The situation is worse in developing countries. Taxes, as part of government revenues are therefore viewed as an important element to deal with the above...