This paper investigates the effect of electronic payments technology on firms’ tax compliance in a large developing economy. We consider India’s demonetization policy which, by limiting the availability of cash, led to a large increase in the use of electronic forms of payments. Using...

Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A...

Objective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods: A survey study conducted...