This paper investigates whether corruption has contributed to the rise of the shadow economy in Uganda. Using autoregressive distributed lag bounds testing approach and granger causality econometric methods we find a positive relationship between corruption and the size of the shadow economy in...

Tax Education and Compliance in Informal sector of Ogun State Nigeria is a combination that constitute a recognisable driving force for the development of an economy and the contribution of this sector cannot in any way be over-looked by any developing country particularly one that is struggling...

Cash transactions for goods and services in which no receipts are issued greatly increase the risk of tax evasion. Despite the availability of banking services and alternative payment, key sectors of the economy remain largely cash-based in almost all developing countries. This paper shows the...