...Bernadene De Clercq Purpose This paper aims to identify the competency domains to be included in a conceptual framework for tax literacy. Design/methodology/approach Using a qualitative approach, this study expands on the current understanding of the competency areas of tax literacy. A dual...

... focus predominantly on “risks” of increased regulation rather than physical risks, indicating a short-term focus. The disclosures are dispersed across different corporate reporting media and fail to appreciate the long-term consequences or offer solutions. Mindful that a conceptual framework for NFR...