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Can e-government initiatives alleviate tax evasion? : the moderation effect of ICT

Uyar, Ali; Nimer, Khalil; Kuzey, Cemil; Shahbaz, Muhammad; … - In: Technological forecasting & social change : an … 166 (2021), pp. 1-13

Persistent link: https://www.econbiz.de/10012692818

Does innovation capacity reduce tax evasion? : moderating effect of intellectual property rights

Uyar, Ali; Bani-Mustafa, Ahmed; Nimer, Khalil; … - In: Technological forecasting & social change : an … 173 (2021), pp. 1-12

Persistent link: https://www.econbiz.de/10013204173

Ethical behavior, auditing strength, and tax evasion : a worldwide perspective

Benkraiem, Ramzi; Uyar, Ali; Kilic, Merve; Schneider, … - In: Journal of international accounting auditing & taxation 43 (2021), pp. 1-14

Persistent link: https://www.econbiz.de/10012592088

E-government, education quality, internet access in schools, and tax evasion

Nimer, Khalil; Uyar, Ali; Kuzey, Cemil; Schneider, Friedrich - In: Cogent Economics & Finance 10 (2022) 1, pp. 1-32

The study examines whether e-government services reduce the prevalence of tax evasion. Importantly, the study also investigates whether education quality as captured by three proxies and internet connection in schools strengthens the negative relationship between e-government services and tax...

Persistent link: https://www.econbiz.de/10015073979