Tax evasion and governance quality: The moderating role of adopting open government (Record no. 526223)
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| fixed length control field | 02158nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240516b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Khaltar, Odkhuu |
| 245 ## - TITLE STATEMENT | |
| Title | Tax evasion and governance quality: The moderating role of adopting open government |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | International Review of Administrative Sciences |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 90(1), Mar, 2024: p.276-394 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | One of the reasons why many developing countries struggle to provide basic public services to citizens is a lack of tax revenue owing to corruption and illicit financial outflow transfers. Trade misinvoicing is one of the main channels taxpayers use to evade taxes and transfer money abroad, particularly in developing countries. Although scholars have been cognizant of the gravity of corruption, little empirical evidence exists on tax evasion through trade, which is mostly related to the decline of tax revenues in developing countries. To bridge this research gap, this study examines the impact of governance quality and adoption of the Open Government Partnership on trade-related tax evasion in developing countries. Governance quality and open government initiatives are expected to reduce tax evasion by increasing moral cost and transparency, improving the legitimacy of tax burden and tax expenditure. The results show that government effectiveness, regulatory quality, control of corruption, and adoption of open government contribute to combating trade-related tax evasion. Moreover, the government's adoption of an open government moderates the association between governance quality (regulatory quality) and trade-related tax evasion; that is, governance quality significantly impacts reducing tax evasion in countries where open government initiatives are more prevalent. This study holds several implications for leveraging the nationwide adoption of open government, which may directly and indirectly help governments reduce trade-related tax fraud and improve tax revenue.- Reproduced https://journals.sagepub.com/doi/abs/10.1177/00208523231197317 |
| 773 ## - HOST ITEM ENTRY | |
| Main entry heading | International Review of Administrative Sciences |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| Subject DIP | TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Item type | Articles |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Serial Enumeration / chronology | Barcode | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Indian Institute of Public Administration | Indian Institute of Public Administration | 2024-05-16 | 90(1), Mar, 2024: p.276-394 | AR131974 | 2024-05-16 | Articles |