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Keywords: Digital era
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Journal Articles
Exploring the relationship between taxpayers and tax authorities in the digital era: evidence on tax compliance behavior in emerging economies
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International Journal of Law and Management (2025) 67 (6): 632–653.
Published: 25 July 2024
...Rida Belahouaoui; El Houssain Attak Purpose This study aims to understand the determinants of the relationship between tax authorities and taxpayers in the digital era and how this relationship impacts tax compliance behavior, especially in the context of emerging countries like Morocco. Design...
