...Martha G. Suez-Sales; Katsuyoshi Okabe Purpose This study aims to use a neo-institutional framework to investigate the complexities of tax morale and its influence on tax evasion and compliance in Japan and the United States. It aims to advance theoretical understanding and contribute...

...Imen Khelil; Achraf Guidara; Hichem Khlif Purpose The purpose of this paper is to investigate the relationship between tax evasion and money laundering and test whether the strength of auditing and reporting standards (SARS) and judicial independence moderate this relationship. Design...

...). This is sound tax planning and unobjectionable because it is fundamental to the structure of the tax law. The European Commission recently announced its intention to release a proposal for a directive to target non-European Union-based enablers of tax evasion and aggressive tax planning. Referred...

...Nibontenin Yeo; Dorcas Amon Ahizi; Salifou Kigbajah Coulibaly Purpose Tax evasion and money laundering have become important sources of illicit financial flows in developing countries. Foreign capital flows used by shell corporates are generally with no real economic activities but motivated...

...Deen Kemsley; Sean A. Kemsley; Frank T. Morgan Purpose The purpose of this study is to determine whether income tax evasion also constitutes money laundering if Financial Action Task Force (FATF) Recommendations are strictly applied, including cases where an offender evades tax on lawful income...

...Tiago Cardao-Pito Purpose The purpose of this study is to address the question that economic standards, norms and regulations can possess weak spots that might be exploitable for the embezzlement of an organization’s assets with resultant material consequences in money laundering,tax evasion...

...Deen Kemsley; Sean A. Kemsley; Frank T. Morgan Purpose This paper aims to define the fundamental nexus between income tax evasion and money laundering. The G7 Financial Action Task Force (FATF) designates tax evasion as a predicate offense for money laundering. We determine whether...

...Ahmed Emadeldin Yamen Purpose The purpose of this study is to examine the relationship between tax evasion and COVID-19 public health risk exposure in both high-corruption countries and low-corruption countries. Design/methodology/approach This study uses cross-sectional data from 138...

...Ophias Kurauone; Yusheng Kong; Stephen Mago; Huaping Sun; Takuriramunashe Famba; Simbarashe Muzamhindo Purpose The purpose of this paper is to examine the relationship between tax evasion, political/public corruption and increased taxation in Zimbabwe’s small and medium-sized enterprises (SMEs...

...Zainal Abidin Ngah; Norashikin Ismail; Nadiah Abd Hamid Purpose The purpose of this paper is to tackle one of the issues in tax evasion, that is from the perspective of fraudulent financial reporting amongst small and medium-sized enterprises (SMEs) in Malaysia. This study is intended to examine...

...Olfa Nafti; Ines Kateb; Oumaima Masghouni Purpose The purpose of this study is to analyze the relationship between tax evasion and firm’s value while determining the moderating role of family management and the ownership’s concentration in this relationship. Design/methodology/approach...

...Ahmed Emadeldin Yamen; Hounaida Mersni; Abdulhadi Ramadan Purpose The purpose of this study is to examine the impact of public governance quality on tax evasion levels in old (pre-2004) and new (post-2004) European Union (EU) members before and after the 2004 EU-enlargement. Design/methodology...

...Peterson K. Ozili Purpose The purpose of this paper is to explore the association between tax evasion and financial instability. The discussion also examines the effects of tax evasion for financial instability. Design/methodology/approach This paper is an exploratory study on the effect...

...Awadh Ahmed Mohammed Gamal; Jauhari Dahalan; K. Kuperan Viswanathan Purpose Up to now a country-specific study on Qatar with respect to underground economy, illegal money and tax evasion has not been undertaken. This paper aims to contribute by separately estimating the magnitude...

...Hichem Khlif; Ines Amara Purpose This paper aims to examine the association between political connections and tax evasion and test whether corruption level affects this relationship. Design/methodology/approach Tax evasion measure is based on Schneider et al. (2010 ), while country’s...

...Bruno Chiarini; Elisabetta Marzano Purpose Crime games cannot be simply read with mixed strategies. These strategies are inconclusive of how the players act rationally. This is undeniably true for the crime of tax evasion, where dishonest taxpayers are rational agents, motivated by the comparison...

...Robert W. McGee; Serkan Benk Purpose The purpose of this study is to examine Christian views on the ethics of tax evasion. Design/methodology/approach To achieve this objective, data were gathered from the most recent World Values Survey, which included 60 countries. The sample size exceeded...

... to evaluate how the promulgation of the Tax Administration Act has solved the problems encountered in Pestana. Accordingly, it is clear that impermissible tax avoidance is regarded as a perfidious act, which similar to tax evasion is outlawed[ 22 ]. Impermissible tax avoidance involves...

... geographical media bias regarding tax evasion in Italy. Design/methodology/approach The empirical analysis considers 618 articles on tax evasion published between 2012 and 2016 in two top Italian newspapers, La Repubblica (based in Rome) and Il Corriere della Sera (based in Milan). Findings Excluding...

... in that it facilitates the creation of a security strategy and stifles criticism of criminogenic capitalismthat turns a blind eye to tax evasion. Design/methodology/approach The analysis is conceptual, focussing on the assimilation of terrorism financing with money laundering. There is an interview with a French...