Digitalization and tax evasion: the moderation effect of corruption

References

• Abdixhiku, L., Krasniqi, B., Pugh, G., & Hashi, I. (2017). Firm-level determinants of tax evasion in transition economies. Economic Systems, 41(3), 354–366. https://doi.org/10.1016/j.ecosys.2016.12.004
   Web of Science ®Google Scholar
• Adam, I. O. (2020). Examining E-Government development effects on corruption in Africa: The mediating effects of ICT development and institutional quality. Technology in Society, 61, 101245. https://doi.org/10.1016/j.techsoc.2020.101245
   Web of Science ®Google Scholar
• Agostino, D., Saliterer, I., & Steccolini, I. (2022). Digitalization, accounting and accountability: A literature review and reflections on future research in public services. Financial Accountability & Management, 38(2), 152–176. https://doi.org/10.1111/faam.12301
   Web of Science ®Google Scholar
• Ajaz, T., & Ahmad, E. (2010). The effect of corruption and governance on tax revenues. The Pakistan Development Review, 49(4II), 405–417. https://doi.org/10.30541/v49i4IIpp.405-417
   Google Scholar
• Alam, N., Gupta, L., & Zameni, A. (2019). Digitalization and disruption in the financial sector. In Alam, N., Gupta, L., & Zameni, A. (Eds.) Fintech and Islamic Finance (pp. 1–9). Cham: Palgrave Macmillan.
   Google Scholar
• Alm, J. (2012). Measuring, explaining, and controlling tax evasion: Lessons from theory, experiments, and field studies. International Tax and Public Finance, 19(1), 54–77. https://doi.org/10.1007/s10797-011-9171-2
   Web of Science ®Google Scholar
• Alm, J. (2021). Tax evasion, technology, and inequality. Economics of Governance, 22(4), 321–343. https://doi.org/10.1007/s10101-021-00247-w
   Web of Science ®Google Scholar
• Alm, J., & Liu, Y. (2018). Corruption, taxation, and tax evasion. Tulane Economics Working Paper Series No: 1802. Tulane University. http://repec.tulane.edu/RePEc/pdf/tul1802.pdf
   Google Scholar
• Alm, J., Martinez-Vazquez, J., & McClellan, C. (2016). Corruption and firm tax evasion. Journal of Economic Behavior & Organization, 124, 146–163. https://doi.org/10.1016/j.jebo.2015.10.006
   Web of Science ®Google Scholar
• Al-Mulali, U., Solarin, S. A., Andargoli, A. E., & Gholipour, H. F. (2021). Digital adoption and its impact on tourism arrivals and receipts. Anatolia, 32(2), 337–339. https://doi.org/10.1080/13032917.2020.1856692
   Google Scholar
• Alon, A., & Hageman, A. M. (2013). The impact of corruption on firm tax compliance in transition economies: Whom do you trust? Journal of Business Ethics, 116(3), 479–494. https://doi.org/10.1007/s10551-012-1457-5
   Web of Science ®Google Scholar
• Amara, I., & Khlif, H. (2018). Financial crime, corruption and tax evasion: A cross-country investigation. Journal of Money Laundering Control, 21(4), 545–554. https://doi.org/10.1108/JMLC-10-2017-0059
   Web of Science ®Google Scholar
• Amoh, J. K., & Ali-Nakyea, A. (2019). Does corruption cause tax evasion? Evidence from an emerging economy. Journal of Money Laundering Control, 22(2), 217–232. https://doi.org/10.1108/JMLC-01-2018-0001
   Web of Science ®Google Scholar
• Androniceanu, A., Georgescu, I., & Kinnunen, J. (2022). Public administration digitalization and corruption in the EU member states. A comparative and correlative research analysis. Transylvanian Review of Administrative Sciences, 18(65E), 5–22. https://doi.org/10.24193/tras.65E.1
   Google Scholar
• Angour, N., & Nmili, M. (2019). Estimating shadow economy and tax evasion: Evidence from Morocco. International Journal of Economics and Finance, 11(5), 7–7. https://doi.org/10.5539/ijef.v11n5p7
   Google Scholar
• Atayah, O. F., & Alshater, M. M. (2021). Audit and tax in the context of emerging technologies: A retrospective analysis, current trends, and future opportunities. The International Journal of Digital Accounting Research, 21, 95–128. https://doi.org/10.4192/1577-8517-v21_4
   Google Scholar
• Baum, M. A., Gupta, M. S., Kimani, E., & Tapsoba, M. S. J. (2017). Corruption, taxes and compliance. International Monetary Fund.
   Google Scholar
• Bernhard, I., Norström, L., Snis, U. L., Gråsjö, U., & Gellerstedt, M. (2018). Degree of digitalization and citizen satisfaction: A study of the role of local e‑Government in Sweden. Electronic Journal of e-Government, 16(1), 59–‑71.
   Google Scholar
• Brenner, B., & Hartl, B. (2021). The perceived relationship between digitalization and ecological, economic, and social sustainability. Journal of Cleaner Production, 315, 128128. https://doi.org/10.1016/j.jclepro.2021.128128
   Web of Science ®Google Scholar
• Cerqueti, R., & Coppier, R. (2011). Economic growth, corruption and tax evasion. Economic Modelling, 28(1–2), 489–500. https://doi.org/10.1016/j.econmod.2010.07.006
   Web of Science ®Google Scholar
• Colladon, A. F., & Remondi, E. (2017). Using social network analysis to prevent money laundering. Expert Systems with Applications, 67, 49–58. https://doi.org/10.1016/j.eswa.2016.09.029
   Web of Science ®Google Scholar
• DeBacker, J., Heim, B. T., & Tran, A. (2015). Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States. Journal of Financial Economics, 117(1), 122–138. https://doi.org/10.1016/j.jfineco.2012.11.009
   Web of Science ®Google Scholar
• Digital Adoption Index. (2021). World Bank. https://www.worldbank.org/en/publication/wdr2016/Digital-Adoption-Index
   Google Scholar
• Gabor, R. (2012). Relation between tax evasion and Hofstede’s model. European Journal of Management, 12(1), 61–72.
   Google Scholar
• Gaspar, V., & Hagan, S. (2016). Corruption: Costs and mitigating strategies. International Monetary Fund Staff Discussion Note, SDN 16/05. US: International Monetary Fund. https://doi.org/10.5089/9781513594330.006
   Google Scholar
• González, P. C., & Velásquez, J. D. (2013). Characterization and detection of taxpayers with false invoices using data mining techniques. Expert Systems with Applications, 40(5), 1427–1436. https://doi.org/10.1016/j.eswa.2012.08.051
   Web of Science ®Google Scholar
• Gulin, D., Hladika, M., & Valenta, I. (2019). Digitalization and the Challenges for the Accounting Profession. In Proceedings of the ENTRENOVA-ENTerprise REsearch InNOVAtion Conference (Online).
   Google Scholar
• Hamilton, R., & Stekelberg, J. (2017). The effect of high-quality information technology on corporate tax avoidance and tax risk. Journal of Information Systems, 31(2), 83–106. https://doi.org/10.2308/isys-51482
   Web of Science ®Google Scholar
• Janeba, E., & Peters, W. (1999). Tax evasion, tax competition and the gains from nondiscrimination: The case of interest taxation in Europe. The Economic Journal, 109(452), 93–101. https://doi.org/10.1111/1468-0297.00393
   Web of Science ®Google Scholar
• Kaufmann, D., & Kraay, A. (2007). Governance indicators: Where are we, where should we be going? The World Bank Research Observer, 23(1), 1–30. https://doi.org/10.1093/wbro/lkm012
   Web of Science ®Google Scholar
• Kemsley, D., Kemsley, S. A., & Morgan, F. T. (2022). Tax evasion and money laundering: A complete framework. Journal of Financial Crime, 29(2), 589–602. https://doi.org/10.1108/JFC-09-2020-0175
   Google Scholar
• Khera, P., Ng, S. Y., Ogawa, S., & Sahay, R. (2021). Digital financial inclusion in emerging and developing economies: A new index. International Monetary Fund. https://doi.org/10.5089/9781513584669.001
   Google Scholar
• Khlif, H., & Achek, I. (2015). The determinants of tax evasion: A literature review. International Journal of Law and Management, 57(5), 486–497. https://doi.org/10.1108/IJLMA-03-2014-0027
   Web of Science ®Google Scholar
• Khlif, H., Guidara, A., & Hussainey, K. (2016). Sustainability level, corruption and tax evasion: A cross-country analysis. Journal of Financial Crime, 23(2), 328–348. https://doi.org/10.1108/JFC-09-2014-0041
   Google Scholar
• Khyareh, M. M. (2019). A cointegration analysis of tax evasion, corruption and entrepreneurship in OECD countries. Economic Research/Ekonomska Istraživanja, 32(1), 3627–3646. https://doi.org/10.1080/1331677X.2019.1674175
   Web of Science ®Google Scholar
• Kitsios, E., Jalles, J. T., & Verdier, G. (2022). Tax evasion from cross-border fraud: Does digitalization make a difference? Applied Economics Letters, 1–7. https://doi.org/10.1080/13504851.2022.2056566
   Web of Science ®Google Scholar
• Knudsen, D.-R. (2020). Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting. International Journal of Accounting Information Systems, 36, 100441. https://doi.org/10.1016/j.accinf.2019.100441
   Web of Science ®Google Scholar
• Kotarba, M. (2017). Measuring digitalization: Key metrics. Foundations of Management, 9(1), 123–138. https://doi.org/10.1515/fman-2017-0010
   Web of Science ®Google Scholar
• Kurauone, O., Kong, Y., Mago, S., Sun, H., Famba, T., & Muzamhindo, S. (2020). Tax evasion, political/public corruption and increased taxation: Evidence from Zimbabwe. Journal of Financial Crime, 28(1), 300–319. https://doi.org/10.1108/JFC-07-2020-0133
   Google Scholar
• Kuzey, C., Dinc, M. S., Gungormus, A. H., & Incirkus, L. (2019). Quality in e-Government accounting services: A model of relationships between e-service quality dimensions and behaviors. Eurasian Journal of Business and Economics, 12(23), 63–78. https://doi.org/10.17015/ejbe.2019.023.04
   Google Scholar
• Liang, S. w., & Lu, H. p (2013). Adoption of e‐government services: An empirical study of the online tax filing system in Taiwan. Online Information Review, 37(3), 424–442. https://doi.org/10.1108/OIR-01-2012-0004
   Web of Science ®Google Scholar
• Medina, L., Schneider, F., & Fedelino, A. (2018). Shadow economies around the world: What did we learn over the last 20 years? International Monetary Fund.
   Google Scholar
• Mitchell, A., & Sikka, P. (2011). The pin-stripe mafia: How accountancy firms destroy societies. Association for Accountancy & Business Affairs.
   Google Scholar
• Nam, T. (2018). Examining the anti-corruption effect of e-government and the moderating effect of national culture: A cross-country study. Government Information Quarterly, 35(2), 273–282. https://doi.org/10.1016/j.giq.2018.01.005
   Web of Science ®Google Scholar
• Ouedraogo, R., & Sy, M. A. N. (2020). Can digitalization help deter corruption in Africa? International Monetary Fund.
   Google Scholar
• Ozili, P. K. (2020). Tax evasion and financial instability. Journal of Financial Crime, 27(2), 531–539. https://doi.org/10.1108/JFC-04-2019-0051
   Google Scholar
• Pakhnenko, O., Rubanov, P., Hacar, D., Yatsenko, V., & Vida, I. (2021). Digitalization of financial services in European countries: Evaluation and comparative analysis. Journal of International Studies, 14(2), 267–282. https://doi.org/10.14254/2071-8330.2021/14-2/17
   Google Scholar
• Payne, J. E., & Saunoris, J. W. (2020). Corruption and firm tax evasion in transition economies: Results from censored quantile instrumental variables estimation. Atlantic Economic Journal, 48(2), 195–206. https://doi.org/10.1007/s11293-020-09666-2
   Web of Science ®Google Scholar
• Pérez López, C., Delgado Rodríguez, M. J., & de Lucas Santos, S. (2019). Tax fraud detection through neural networks: An application using a sample of personal income taxpayers. Future Internet, 11(4), 86. https://doi.org/10.3390/fi11040086
   Web of Science ®Google Scholar
• Picur, R. D., & Riahi-Belkaoui, A. (2006). The impact of bureaucracy, corruption and tax compliance. Review of Accounting and Finance, 5(2), 174–180. https://doi.org/10.1108/14757700610668985
   Google Scholar
• Pomaza-Ponomarenko, A. L., Hren, L. M., Durman, O. L., & Bondarchuk, N. (2020). Management mechanisms in the context of digitization of all spheres of society. Revista San Gregorio, 2020(42), 1–9.
   Google Scholar
• Riahi-Belkaoui, A. (2004). Relationship between tax compliance internationally and selected determinants of tax morale. Journal of International Accounting, Auditing and Taxation, 13(2), 135–143. https://doi.org/10.1016/j.intaccaudtax.2004.09.001
   Google Scholar
• Richardson, G. (2006). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 15(2), 150–169. https://doi.org/10.1016/j.intaccaudtax.2006.08.005
   Google Scholar
• Richardson, G. (2008). The relationship between culture and tax evasion across countries: Additional evidence and extensions. Journal of International Accounting, Auditing and Taxation, 17(2), 67–78. https://doi.org/10.1016/j.intaccaudtax.2008.07.002
   Google Scholar
• Sandmo, A. (2005). The theory of tax evasion: A retrospective view. National Tax Journal, 58(4), 643–663. https://doi.org/10.17310/ntj.2005.4.02
   Web of Science ®Google Scholar
• Savić, G., Dragojlović, A., Vujošević, M., Arsić, M., & Martić, M. (2015). Impact of the efficiency of the tax administration on tax evasion. Economic Research-Ekonomska Istraživanja, 28(1), 1138–1148. https://doi.org/10.1080/1331677X.2015.110083
   Web of Science ®Google Scholar
• Schneider F. (2019). Size of the shadow economies of 28 European Union countries from 2003 to 2018. In V. Vlachos & A. Bitzenis (eds.), European Union. Post Crisis Challenges and Prospects for Growth (pp. 111–121). London: Palgrave Macmillan.
   Google Scholar
• Shafer, W. E., & Wang, Z. (2018). Machiavellianism, social norms, and taxpayer compliance. Business Ethics: A European Review, 27(1), 42–55. https://doi.org/10.1111/beer.12166
   Web of Science ®Google Scholar
• Shaikh, A. K., Al-Shamli, M., & Nazir, A. (2021). Designing a relational model to identify relationships between suspicious customers in anti-money laundering (AML) using social network analysis (SNA). Journal of Big Data, 8(1), 1–22. https://doi.org/10.1186/s40537-021-00411-3
   PubMedGoogle Scholar
• Sijabat, R. (2020). Analysis of e-government services: A study of the adoption of electronic tax filing in Indonesia. Jurnal Ilmu Sosial Dan Ilmu Politik, 23(3), 179–197. https://doi.org/10.22146/jsp.52770
   Google Scholar
• Singh, H., Kar, A. K., & Ilavarasan, P. V. (2019). Adoption of e-Government services: A case study on e-Filing system of income tax department of India. In A. Tripathy, R. N. Subudhi, S. Patnaik, & J. Nayak (eds.), Operations Research in Development Sector. Asset Analytics. (pp. 109–123). Singapore: Springer. https://doi.org/10.1007/978-981-13-1954-9_8
   Google Scholar
• Skare, M., & Soriano, D. R. (2021). How globalization is changing digital technology adoption: An international perspective. Journal of Innovation & Knowledge, 6(4), 222–233. https://doi.org/10.1016/j.jik.2021.04.001
   Web of Science ®Google Scholar
• Strango, C. (2021). Does digitalisation in public services reduce tax evasion? MPRA Paper No. 106856. https://mpra.ub.uni-muenchen.de/106856/
   Google Scholar
• Tekin, A., Güney, T., & Sağdiç, E. N. (2018). The effect of economic freedom on tax evasion and social welfare: An empirical evidence. Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 25(1), 1–13. https://doi.org/10.18657/yonveek.299237
   Google Scholar
• Thomas, M. A. (2010). What do the worldwide governance indicators measure? The European Journal of Development Research, 22(1), 31–54. https://doi.org/10.1057/ejdr.2009.32
   Web of Science ®Google Scholar
• Torgler, B. (2005). Tax morale in Latin America. Public Choice, 122(1–2), 133–157. https://doi.org/10.1007/s11127-005-5790-4
   Web of Science ®Google Scholar
• Torgler, B., & Schneider, F. (2005). Attitudes towards paying taxes in Austria: An empirical analysis. Empirica, 32(2), 231–250. https://doi.org/10.1007/s10663-004-8328-y
   Google Scholar
• Torgler, B., & Schneider, F. (2007). What shapes attitudes toward paying taxes? Evidence from multicultural European countries. Social Science Quarterly, 88(2), 443–470. https://doi.org/10.1111/j.1540-6237.2007.00466.x
   Web of Science ®Google Scholar
• Torgler, B., & Schneider, F. (2009). The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology, 30(2), 228–245. https://doi.org/10.1016/j.joep.2008.08.004
   Web of Science ®Google Scholar
• Tsakumis, G. T., Curatola, A. P., & Porcano, T. M. (2007). The relation between national cultural dimensions and tax evasion. Journal of International Accounting, Auditing and Taxation, 16(2), 131–147. https://doi.org/10.1016/j.intaccaudtax.2007.06.004
   Google Scholar
• Uyar, A., Nimer, K., Kuzey, C., Shahbaz, M., & Schneider, F. (2021). Can e-government initiatives alleviate tax evasion? The moderation effect of ICT. Technological Forecasting and Social Change, 166, 120597. https://doi.org/10.1016/j.techfore.2021.120597
   Web of Science ®Google Scholar
• Wu, R.-S., Ou, C.-S., Lin, H-y., Chang, S.-I., & Yen, D. C. (2012). Using data mining technique to enhance tax evasion detection performance. Expert Systems with Applications, 39(10), 8769–8777. https://doi.org/10.1016/j.eswa.2012.01.204
   Web of Science ®Google Scholar
• Yamen, A. E. (2021). Tax evasion, corruption and COVID-19 health risk exposure: A cross country analysis. Journal of Financial Crime, 28(4), 995–1007. https://doi.org/10.1108/JFC-10-2020-0220
   Google Scholar
• Yamen, A., Allam, A., Bani-Mustafa, A., & Uyar, A. (2018). Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members. Journal of International Accounting, Auditing and Taxation, 32, 17–29. https://doi.org/10.1016/j.intaccaudtax.2018.07.001
   Google Scholar
• Yamen, A. E., Mersni, H., & Ramadan, A. (2020). Tax evasion and public governance before and after the European “big bang”: A red flag for policymakers. Journal of Financial Crime, https://doi.org/10.1108/JFC-04-2020-0064
   Google Scholar