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Economic Research-Ekonomska Istraživanja Volume 36, 2023 - Issue 2

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Digitalization and tax evasion: the moderation effect of corruption

Ahmed YamenAccounting Department, College of Business Administration, American University of the Middle East, KuwaitCorrespondence[email protected]

https://orcid.org/0000-0003-2820-0269

Ali CoskunAccounting Department, College of Business Administration, American University of the Middle East, Kuwait

https://orcid.org/0000-0002-4849-8499

Hounaida MersniAccounting Department, College of Business Administration, American University of the Middle East, Kuwait

https://orcid.org/0000-0003-1595-2525

Article: 2142634 | Received 05 Jan 2022, Accepted 27 Oct 2022, Published online: 08 Nov 2022

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https://doi.org/10.1080/1331677X.2022.2142634
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Articles from other publishers (4)

Imen Khelil, Anis El Ammari, Mohamed Amine Bouraoui & Hichem Khlif. (2023) Digitalization and money laundering: the moderating effects of ethical behaviour of firms and corruption. Journal of Money Laundering Control 26:6, pages 1203-1220.
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Ahmed Yamen & Hounaida Mersni. (2023) Carbon emissions reduction and tax evasion behaviour: a trade-off between environmental goals and economic feasibility. Journal of Financial Reporting and Accounting.
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Kátia Lemos, Ana Dinis & Sara Serra. 2023. Taking on Climate Change Through Green Taxation. Taking on Climate Change Through Green Taxation 179 197 .

Belén Ribeiro-Navarrete, José Ramón Saura & Virginia Simón-Moya. (2023) Setting the development of digitalization: state-of-the-art and potential for future research in cooperatives. Review of Managerial Science.
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