Tax evasion and governance quality
The moderating role of adopting open government
Bibliographic Data
| ID | 9962043 |
|---|---|
| Authors | Odkhuu Khaltar (0000-0003-4061-1722, Yonsei University, Republic of Korea, corresponding author) |
| Year | 2024 |
| Volume | 90 |
| Issue | 1 |
| Pages | 276-294 |
| Publication date | 2024-03-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | International Review of Administrative Sciences (JOURNAL) |
| Journal identifiers | ISSN: 0020-8523 • E-ISSN: 1461-7226 |
| Publisher | SAGE Publications (PUBLISHER • US) |
| DOI | 10.1177/00208523231197317 |
| OpenAlex | W4386729135 |
| Language | EN |
| Citations received | 3 |
| References cited | 47 |
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
Ad valorem tax · Business · Corporate governance · Economics · Government revenue · Language change · Political science · Public economics · Revenue · Tax avoidance · Tax reform · Tax revenue · Transparency (behavior · Corporate Taxation and Avoidance · Finance · Islamic Finance and Banking Studies · Taxation and Compliance Studies
Elements of Econometrics
Open Government
Tax Evasion and Inequality
How do institutions affect corruption and the shadow economy?
Trust breeds trust
Income tax evasion
The effect of illicit financial flows on government revenues in the West African Economic and Monetary Union countries
Can e-government initiatives alleviate tax evasion? The moderation effect of ICT
Illicit Financial Flows from Developing Countries
The Worldwide Governance Indicators
Which Countries Have More Open Governments? Assessing Structural Determinants of Openness
The “Open Government Reform” Movement
The impact of tax morale and institutional quality on the shadow economy
Trust and power as determinants of tax compliance across 44 nations
Behavioral dynamics of tax evasion – A survey
Open government
Understanding the evolution of open government data research
Trust in Authorities and Power to Enforce Tax Compliance
Tax Compliance as the Result of a Psychological Tax Contract
The impact of ICT on shadow economy in West Africa
| Citations per year | 3 |
|---|---|
| Citation span | 2025 - 2026 (2) |
| Highly cited | No |