Purpose: This research examines the individuals’ perceived usefulness and ease of use of the government’s electronic services (e-government). It also explores the effect of the social influences as well as of the facilitating conditions on the individuals’ intentions to use the...

Collaborative evasion of taxes and social security fees is prevalent in household services, when a household hires a service provider and no third party is involved. However, evidence on the determinants of collaborative tax evasion in general and the household context in particular is lacking....

Cross-border e-commerce is increasingly important today. Unfortunately, this sector involves widespread under-declaration of goods' valuation (selling price) to avoid import taxes. Customs brokers play a crucial role in this value chain by ensuring proper declarations at customs, and pay stiff...