...Zaineb Hlioui; Abdelwahed Omri; Sonia Moussa Purpose This study aims to focus on a specific type of tax evasion through bribing tax officials and investigate its influence on the innovation of Eastern European SMEs. Using the sixth wave of the business environment and enterprise performance survey...

...Ahmed Yamen; Hounaida Mersni Purpose This paper aims to examine the impact of carbon emissions (carbon dioxide [CO₂]) reduction on tax evasion behaviour. Design/methodology/approach This study uses data from 200 countries from 2000 to 2017. The empirical analysis is based on various...

...Khalil Nimer; Ahmed Bani-Mustafa; Anas AlQudah; Mamoon Alameen; Ahmed Hassanein Purpose This paper aims to explore how the role of the perception of good public governance reduces tax evasion (TE). Besides, this study investigates whether the nexus of public governance and TE differs between...

...Philmore Alleyne; Terry Harris Purpose Tax evasion has been a major problem for governments around the world, with innovative and ever-changing schemes making the practice increasingly difficult to regulate. In light of this, this study aims to use the extended version of the theory of planned...