...Yamina Chouaibi; Roua Ardhaoui; Wajdi Affes Purpose This paper aimed to shed light on the relationship between blockchain technology intensity and tax evasion and whether this relationship is moderated by good governance. Design/methodology/approach Data from a sample of 50 European companies...

... public order policing can have an impact way beyond the crowd (Wexler, 2011). Tax evasion Tax compliance Tax administration Tax morality Tax system Tax compliance is of great interest due to its complexity and multidimensionality, since there are many factors that may affect how citizens...

...Hichem Khlif; Achraf Guidara Purpose The purpose of this paper is to examine the relationship between the quality of management schools and tax evasion and tests whether the strength of auditing and reporting standards moderates such a relationship. Design/methodology/approach Tax evasion...