Drivers of Tax Non-Compliance: A Systematic Review of Evasion and Avoidance
Denise Angelica P. Saldajeno & Alizza Nemenzo Sarita · Journal of Economics, Management and Trade · 2025
Aims: This study aims to systematically review and synthesize existing literature to identify and analyze the key factors influencing tax evasion and tax avoidance. It seeks to categorize these factors across the common themes and dimensions to provide a better understanding on w...
Open access
Research Article
10.9734/jemt/2025/v31i61308