FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3176316446> ?p ?o ?g. }

• W3176316446 endingPage "110" @default.
• W3176316446 startingPage "89" @default.
• W3176316446 abstract "The study examines the effects of governance quality and religiosity on tax evasion (TE) in the OECD (Organisation for Economic Co-operation and Development) countries. Further, the study investigates which government qualities and religiosities affect TE significantly. Ordinary least squares has been used to analyze the data gathered from 36 OECD countries covering the period of 2002–2015 based on the latest data of TE. The results show the negative impact of governance quality and religiosity on TE; it implies the higher level of governance quality and religiosity, and the lower level of TE across the countries. Among the governance qualities, the higher the government effectiveness (GE), the rule of law (RL), and regulatory quality (RQ), the lower the level of TE as they have a negatively significant impact on TE. On the contrary, the positive impact of the voice of accountability (VA) and political stability (PS) on TE implies that with increasing the VA and PS, TE also increases. Moreover, during the investigation of religiosities on TE, the study found that Catholics (CATH) have a significant and negative effect on TE, while Muslim (MUSL) is found to be positively significant. Overall findings of the study suggest the government of the OECD countries to emphasize enhancing the governance quality and practicing of peoples' religious activities freely, which demotivates people to evade tax." @default.
• W3176316446 created "2021-07-05" @default.
• W3176316446 creator A5020033347 @default.
• W3176316446 creator A5050266456 @default.
• W3176316446 creator A5072662762 @default.
• W3176316446 creator A5078819346 @default.
• W3176316446 date "2021-10-19" @default.
• W3176316446 modified "2023-09-29" @default.
• W3176316446 title "Impact of Governance Quality and Religiosity on Tax Evasion: Evidence from OECD Countries" @default.
• W3176316446 cites W118717420 @default.
• W3176316446 cites W1585014200 @default.
• W3176316446 cites W1840998969 @default.
• W3176316446 cites W1900404127 @default.
• W3176316446 cites W1953724902 @default.
• W3176316446 cites W1975259537 @default.
• W3176316446 cites W2026598178 @default.
• W3176316446 cites W2032617217 @default.
• W3176316446 cites W2040312484 @default.
• W3176316446 cites W2063159696 @default.
• W3176316446 cites W2066507929 @default.
• W3176316446 cites W2067244252 @default.
• W3176316446 cites W2082047379 @default.
• W3176316446 cites W2091852064 @default.
• W3176316446 cites W2093103889 @default.
• W3176316446 cites W2094709572 @default.
• W3176316446 cites W2095447227 @default.
• W3176316446 cites W2155826097 @default.
• W3176316446 cites W2157233781 @default.
• W3176316446 cites W2166489285 @default.
• W3176316446 cites W2243366872 @default.
• W3176316446 cites W2335696096 @default.
• W3176316446 cites W2570260207 @default.
• W3176316446 cites W2791480733 @default.
• W3176316446 cites W2896482958 @default.
• W3176316446 cites W2948865062 @default.
• W3176316446 cites W3022061095 @default.
• W3176316446 cites W3022900324 @default.
• W3176316446 cites W3102534286 @default.
• W3176316446 cites W3122162706 @default.
• W3176316446 cites W3122461573 @default.
• W3176316446 cites W3122641214 @default.
• W3176316446 cites W3122827591 @default.
• W3176316446 cites W3123220614 @default.
• W3176316446 cites W3123421349 @default.
• W3176316446 cites W3123506789 @default.
• W3176316446 cites W3124163376 @default.
• W3176316446 cites W4234502118 @default.
• W3176316446 cites W2029313321 @default.
• W3176316446 doi "https://doi.org/10.1108/s1058-749720210000029007" @default.
• W3176316446 hasPublicationYear "2021" @default.
• W3176316446 type Work @default.
• W3176316446 sameAs 3176316446 @default.
• W3176316446 citedByCount "7" @default.
• W3176316446 countsByYear W31763164462022 @default.
• W3176316446 countsByYear W31763164462023 @default.
• W3176316446 crossrefType "book-chapter" @default.
• W3176316446 hasAuthorship W3176316446A5020033347 @default.
• W3176316446 hasAuthorship W3176316446A5050266456 @default.
• W3176316446 hasAuthorship W3176316446A5072662762 @default.
• W3176316446 hasAuthorship W3176316446A5078819346 @default.
• W3176316446 hasBestOaLocation W31763164462 @default.
• W3176316446 hasConcept C100001284 @default.
• W3176316446 hasConcept C10138342 @default.
• W3176316446 hasConcept C111472728 @default.
• W3176316446 hasConcept C138885662 @default.
• W3176316446 hasConcept C144133560 @default.
• W3176316446 hasConcept C149782125 @default.
• W3176316446 hasConcept C162324750 @default.
• W3176316446 hasConcept C17744445 @default.
• W3176316446 hasConcept C199539241 @default.
• W3176316446 hasConcept C2776007630 @default.
• W3176316446 hasConcept C2776847301 @default.
• W3176316446 hasConcept C2778137410 @default.
• W3176316446 hasConcept C2779530757 @default.
• W3176316446 hasConcept C2779793952 @default.
• W3176316446 hasConcept C2989421709 @default.
• W3176316446 hasConcept C39389867 @default.
• W3176316446 hasConcept C41895202 @default.
• W3176316446 hasConcept C47768531 @default.
• W3176316446 hasConcept C94625758 @default.
• W3176316446 hasConcept C99656134 @default.
• W3176316446 hasConceptScore W3176316446C100001284 @default.
• W3176316446 hasConceptScore W3176316446C10138342 @default.
• W3176316446 hasConceptScore W3176316446C111472728 @default.
• W3176316446 hasConceptScore W3176316446C138885662 @default.
• W3176316446 hasConceptScore W3176316446C144133560 @default.
• W3176316446 hasConceptScore W3176316446C149782125 @default.
• W3176316446 hasConceptScore W3176316446C162324750 @default.
• W3176316446 hasConceptScore W3176316446C17744445 @default.
• W3176316446 hasConceptScore W3176316446C199539241 @default.
• W3176316446 hasConceptScore W3176316446C2776007630 @default.
• W3176316446 hasConceptScore W3176316446C2776847301 @default.
• W3176316446 hasConceptScore W3176316446C2778137410 @default.
• W3176316446 hasConceptScore W3176316446C2779530757 @default.
• W3176316446 hasConceptScore W3176316446C2779793952 @default.
• W3176316446 hasConceptScore W3176316446C2989421709 @default.
• W3176316446 hasConceptScore W3176316446C39389867 @default.
• W3176316446 hasConceptScore W3176316446C41895202 @default.

• next