...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...

...Waliya Gwokyalya; Ibrahim Mike Okumu Purpose This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts their income tax compliance. Design/methodology/approach...

...Night Sadress; Juma Bananuka; Laura Orobia; Julius Opiso Purpose The purpose of this study was to investigate the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of small business enterprises (SBEs) in a developing...

...Angus Young; Lawrence Lei; Brossa Wong; Betty Kwok Purpose The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked...