Published: June 19, 2024
pero sin posibilidad de alterarla ninguna forma ni utilizarla con fines comerciales.
Deleted Journal, Journal Year: 2025, Volume and Issue: unknown
Published: Jan. 21, 2025
Purpose This paper proposes a framework that aligns e-government initiatives with the Sustainable Development Goals (SDGs). Design/methodology/approach The study integrates systematic literature review case analysis. involved an extensive search across multiple scholarly databases to identify relevant studies. Case studies were sourced used number of criteria scoring rubric for selection and evaluation. analysis extracted themes patterns from both informed development proposed illustrated causal relationships among its components. Findings serves as roadmap achieving sustainable through initiatives. It emphasizes critical themes, including inclusiveness, transparency, accountability, sustainability, partnerships collaboration innovation digital transformation. Research limitations/implications Although efforts made include diverse studies, some regions may be underrepresented, which could affect generalizability all global contexts. Originality/value provides holistic approach, considering technological, social, economic environmental factors, highlighting importance collaborations in development.
Language: Английский
Citations
1
Informatics, Journal Year: 2023, Volume and Issue: 10(1), P. 22 - 22
Published: Feb. 8, 2023
The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, current study aims to examine interrelationship between technological predictors explaining intention among certified professionals. Based on literature information success and intention, this paper proposed an expanded conceptual framework that incorporates convenience perception reduced costs as satisfaction a mediator. data were collected from 650 professionals who used e-Filing 492 e-Form through online survey analyzed using hierarchical multiple regression. empirical results suggest participants’ perceived service quality services perceptions positively influence users’ willingness comply with regulations. latter predictor is also, only, significant users. also provide statistical evidence for mediating role relationship all intention. This encourages policymakers filing providers improve their increase user compliance.
Language: Английский
Citations
14
Review of Education, Journal Year: 2023, Volume and Issue: 11(3)
Published: Sept. 18, 2023
Abstract This study presents an extensive bibliometric review of research publications on tax evasion using the Scopus database. Data analysis was conducted Microsoft Excel, Open Refine, Harzing's Publish or Perish, and VOSviewer. Since 1998, there has been a continuous growth in number papers published evasion. The United States emerged as most productive country terms studies. Specifically, Florida International University ranked first active institution publishing important articles related to research. Journal Public Economics stands out renowned journal this field. However, it should be noted that relies database, which may have certain limitations can influence results. Moreover, acknowledges crucial role education comprehending combating It highlights significance educational institutions, such University, generating valuable By promoting raising awareness about intricate nature evasion, scholars practitioners make well‐informed decisions formulate effective strategies mitigate its adverse effects. To best researcher's knowledge, represents offers comprehensive overview while recognising education's vital tackling issue. Context implications Rationale for A provides insights into existing literature, trends knowledge gaps, inform interventions development promote compliance. helps identify practices evidence‐based approaches enhance assess impact Why do new findings matter? are they initiatives. They provide landscape, allowing educators tailor their incorporate practices. Ultimately, integrating enhances effectiveness efforts reducing Implications researchers Tax significant education. Researchers benefit from identifying exploring collaborative opportunities, gaining methodological advance For practitioners, support decision‐making, enable tailoring interventions, foster collaboration with researchers. promotes stronger connection between practice, enhancing addressing contribute sector.
Language: Английский
Citations
13
International Review of Administrative Sciences, Journal Year: 2023, Volume and Issue: 90(1), P. 276 - 294
Published: Sept. 14, 2023
One of the reasons why many developing countries struggle to provide basic public services citizens is a lack tax revenue owing corruption and illicit financial outflow transfers. Trade misinvoicing one main channels taxpayers use evade taxes transfer money abroad, particularly in countries. Although scholars have been cognizant gravity corruption, little empirical evidence exists on evasion through trade, which mostly related decline revenues To bridge this research gap, study examines impact governance quality adoption Open Government Partnership trade-related Governance open government initiatives are expected reduce by increasing moral cost transparency, improving legitimacy burden expenditure. The results show that effectiveness, regulatory quality, control contribute combating evasion. Moreover, government's an moderates association between (regulatory quality) evasion; is, significantly impacts reducing where more prevalent. This holds several implications for leveraging nationwide government, may directly indirectly help governments fraud improve revenue. Points practitioners effectively can be enforced adopting partnership.
Language: Английский
Citations
12
International Journal of Public Administration, Journal Year: 2022, Volume and Issue: 47(2), P. 90 - 105
Published: June 19, 2022
Drawing on institutional theory, this study tests the effect of government efficiency tax evasion by considering mediating role ethics and control corruption. The different sources variables forced us to choose a common time period from 2010 2015 as well list 138 countries in sample. results indicated that corruption separately are influential reducing evasion. Furthermore, is significant predictor final step analyses proved existence full mediation between In other words, mechanism through which reduces suggests regulatory practical implications largely for public sector, administrators, politicians.
Language: Английский
Citations
17
Journal of Business Economics and Management, Journal Year: 2023, Volume and Issue: 24(1), P. 74 - 92
Published: Feb. 10, 2023
Digital transformation of public administration creates opportunities for transparency, accountability, efficiency, and better tax collection. Benefits are even more critical considering the coronavirus crisis when millions people worldwide engage in online solutions. Our research paper offers clear insights into administrations’ strategic management it comes to impact digitalization upon local revenues In this setting, we investigate effects Romanian sector, focusing on collection covering period 2015–2021. The data was collected from national platform e-payments – ghiseul.ro. To assess digitalization, opted panel analysis, complemented by reliability robustness tests. settled as dependent variable analysed relationship with number payments made via above-mentioned (assigned a proxy digitalization). Gross domestic product per capita, Unemployment rate, Average net earnings control variables. outcomes show that impacts revenues, but differs across country, highest being registered case macroregion 3. All independent variables statistically significant, leading assumption empirical model is accurate.
Language: Английский
Citations
10
The Journal of Risk Finance, Journal Year: 2024, Volume and Issue: 25(2), P. 181 - 223
Published: Jan. 3, 2024
Purpose This study aims to review the current literature on positive and negative effects of digitalisation in preventing corruption. It analyses existing research patterns provides recommendations for future studies. Design/methodology/approach paper employed bibliometric analysis systematic scrutinise 190 papers from Web Science database 2000 2023. Biblioshiny R Studio was used advanced determine publication dynamics, influential journals, publications impactful authors a three-field plot analyse relationships among countries, keywords journals. Findings past actual developments field related Based sample 50 most articles, this identified background theories employed, primary methodologies adopted valuable insights into both aspects impact Originality/value an extended overview corruption advances new avenues further field. The white dark sides are highlighted. Furthermore, identifies need gain more in-depth understanding nexus between
Language: Английский
Citations
3
International Journal of Public Administration, Journal Year: 2022, Volume and Issue: 47(1), P. 41 - 56
Published: June 14, 2022
We provide a worldwide investigation of the role education in combatting tax evasion with moderation effect digitalization. The analysis is based on data set for 142 countries. find robust evidence that quality significantly contributes to mitigating evasion. More specifically, overall education, math and science management schools are all influential curbing This particularly striking countries showing high level digitalization education. results endogeneity concerns. In end, study suggests policymaking educational implications.
Language: Английский
Citations
12
Cogent Economics & Finance, Journal Year: 2024, Volume and Issue: 12(1)
Published: July 8, 2024
Tax evasion, a global concern, undermines government revenue, public services, and societal trust. It occurs when taxpayers deliberately avoid their tax obligations. This study primarily explores the link between legitimacy evasion decisions in Ethiopia. Aside from bridging knowledge gap findings are instrumental for policymakers to develop more effective approaches collection promote culture of voluntary compliance Using survey data 768 respondents across five administrative zones Southern The research examines how taxpayers' perceptions influence attitudes toward evasion. Methodologically, employed one-way ANOVA logistic regression model analyze collected data. reveal significant negative association Taxpayers who view as legitimate less likely consider However, other factors also play role. identifies age, perceived corruption, penalty severity, system complexity positively influencing attitudes, while education level has effect. Based on these findings, recommends strategies improve strengthen compliance. include promoting accountable transparent governance, enhancing service delivery, simplifying system, increasing penalties tackling corruption. By addressing aspects, Ethiopia can foster trust institutions ultimately reduce
Language: Английский
Citations
2
Journal of financial reporting & accounting, Journal Year: 2022, Volume and Issue: unknown
Published: Dec. 13, 2022
Purpose This paper aims to explore how the role of perception good public governance reduces tax evasion (TE). Besides, this study investigates whether nexus and TE differs between developed developing economies. Design/methodology/approach Apart from ordinary least squares (OLS) model, uses linear mixed modeling technique. The World Governance Indicators multiple causes estimation (MIMIC) method are used measure governance. shadow economy is as a proxy for TE. Findings results show that people's perceptions quality government institutions core elements influence tax-evasion behavior. rule law (RoL) political stability (PS) significantly impact behavior in countries. Nevertheless, RoL, control corruption PS most critical determinants among indicators Regulatory shows substantial positive relationship with but not Practical implications provides guide policymakers on reducing by paying more attention maintaining RoL fighting corruption. Additionally, highlights importance government's pursuit above policy-related improvements, which, turn, affect their Originality/value To best authors’ knowledge, first improvements can reduce Unlike prior studies, model method, which advantageous than OLS produces robust estimators.
Language: Английский
Citations
9