Previous literatures indicate a number of variables that could possibly influence tax compliance behavior especially with respect to direct taxes. However, the variable behavioral intention was not widely considered when it is argued to be the main antecedent of behavioral compliance. Hence, the...

This study examines the link between effective tax rates (ETR) and political connections in developing economies. The political connections explanation is informed by the observation that developing economies tend to be relationship-based rather than market-based capitalisms. Two proxies of...