Globally, taxes is a crucial source of income for various governments. However, in spite of the numerous importance of taxes for the socioeconomic growth of developed and developing countries, Jordan as a developing country faces challenges of tax evasion. It is pivotal in this regard to reduce...

Tax evasion remains a complex issue for tax authorities, policymakers, and researchers. While socio-psychological factors have been researched, their impact on tax evasion among SMEs has not yet been determined. This paper empirically analyses the effects of tax fairness, peer influence and...

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 aimed to investigate the factors influencing students’ intention to use the Internet for academic purposes amongst 204 final year business students in public universities in Malaysia. This study integrated theory of planned behavior (TPB) and theory of acceptance model (TAM) as the...

Purpose: This study aims to investigate the reasons for the large scale tax noncompliance prevalent in underdeveloped countries despite many years of information technology (IT)-led tax administration reforms. Design/methodology/approach: The study is based on in-depth interviews with 18 senior...