A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....

Purpose – Timeliness of financial reporting is one of the attributes of good corporate governance identified by the OECD and World Bank. Shareholders and other stakeholders need information while it is still fresh and the more time that passes between year‐end and disclosure, the more stale...

Purpose – The aim of this paper is to learn the views of law, business and philosophy students in China on the ethics of tax evasion. Design/methodology/approach – This paper begins with a review of the literature and identifies the main issues and summarizes the three main viewpoints that...