{"id":"https://openalex.org/W7152609709","doi":"https://doi.org/10.21511/pmf.15(1).2026.10","title":"The influence of income tax framework on tax evasion intention: The mediating role of taxpayer preparedness","display_name":"The influence of income tax framework on tax evasion intention: The mediating role of taxpayer preparedness","publication_year":2026,"publication_date":"2026-04-09","ids":{"openalex":"https://openalex.org/W7152609709","doi":"https://doi.org/10.21511/pmf.15(1).2026.10"},"language":"en","primary_location":{"id":"doi:10.21511/pmf.15(1).2026.10","doi":"https://doi.org/10.21511/pmf.15(1).2026.10","is_oa":true,"landing_page_url":"https://doi.org/10.21511/pmf.15(1).2026.10","pdf_url":"https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/24141/PMF_2026_01_Elhassan.pdf","source":{"id":"https://openalex.org/S4210189231","display_name":"Public and Municipal Finance","issn_l":"2222-1867","issn":["2222-1867","2222-1875"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["anvur-scientific","doaj","erih-plus","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310321069","host_organization_name":"Business Perspectives","host_organization_lineage":["https://openalex.org/P4310321069"],"host_organization_lineage_names":["Business Perspectives"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public and Municipal Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/24141/PMF_2026_01_Elhassan.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5092992206","display_name":"Tamima Elhassan","orcid":"https://orcid.org/0009-0004-2343-2006","observed_orcids":["https://orcid.org/0009-0004-2343-2006"]},"institutions":[{"id":"https://openalex.org/I4210146271","display_name":"Jinan University","ror":"https://ror.org/04bgbsx11","country_code":"LB","type":"education","lineage":["https://openalex.org/I4210146271"]}],"countries":["LB"],"is_corresponding":false,"raw_author_name":"Tamima Elhassan","raw_affiliation_strings":["Ph.D., Associate Professor, Faculty of Business Administration, Jinan University, Lebanon"],"raw_orcid":"https://orcid.org/0009-0004-2343-2006","affiliations":[{"raw_affiliation_string":"Ph.D., Associate Professor, Faculty of Business Administration, Jinan University, Lebanon","institution_ids":["https://openalex.org/I4210146271"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5114300599","display_name":"Mahmoud Mohamad Badr Edelby","orcid":"https://orcid.org/0009-0003-7951-840X","observed_orcids":["https://orcid.org/0009-0003-7951-840X"]},"institutions":[{"id":"https://openalex.org/I4210146271","display_name":"Jinan University","ror":"https://ror.org/04bgbsx11","country_code":"LB","type":"education","lineage":["https://openalex.org/I4210146271"]}],"countries":["LB"],"is_corresponding":false,"raw_author_name":"Mahmoud Edelby","raw_affiliation_strings":["Assistant Professor, Faculty of Business Administration, Jinan University, Lebanon"],"raw_orcid":"https://orcid.org/0009-0003-7951-840X","affiliations":[{"raw_affiliation_string":"Assistant Professor, Faculty of Business Administration, Jinan University, Lebanon","institution_ids":["https://openalex.org/I4210146271"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5046885269","display_name":"Mazen Fawaz Massoud","orcid":"https://orcid.org/0000-0002-9018-0687","observed_orcids":["https://orcid.org/0000-0002-9018-0687"]},"institutions":[{"id":"https://openalex.org/I4210146271","display_name":"Jinan University","ror":"https://ror.org/04bgbsx11","country_code":"LB","type":"education","lineage":["https://openalex.org/I4210146271"]}],"countries":["LB"],"is_corresponding":false,"raw_author_name":"Mazen Massoud","raw_affiliation_strings":["Associate Professor, Faculty of Business Administration, Jinan University, Lebanon"],"raw_orcid":"https://orcid.org/0000-0002-9018-0687","affiliations":[{"raw_affiliation_string":"Associate Professor, Faculty of Business Administration, Jinan University, Lebanon","institution_ids":["https://openalex.org/I4210146271"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5106561090","display_name":"Rasha Saleh","orcid":"https://orcid.org/0000-0001-8865-2713","observed_orcids":["https://orcid.org/0000-0001-8865-2713"]},"institutions":[{"id":"https://openalex.org/I4210146271","display_name":"Jinan University","ror":"https://ror.org/04bgbsx11","country_code":"LB","type":"education","lineage":["https://openalex.org/I4210146271"]}],"countries":["LB"],"is_corresponding":false,"raw_author_name":"Rasha Saleh","raw_affiliation_strings":["Assistant Professor, Faculty of Business Administration, Jinan University, Lebanon"],"raw_orcid":"https://orcid.org/0000-0001-8865-2713","affiliations":[{"raw_affiliation_string":"Assistant Professor, Faculty of Business Administration, Jinan University, Lebanon","institution_ids":["https://openalex.org/I4210146271"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5133296906","display_name":"Nahed Taha Rizk","orcid":"https://orcid.org/0009-0000-5117-4447","observed_orcids":["https://orcid.org/0009-0000-5117-4447"]},"institutions":[{"id":"https://openalex.org/I189998669","display_name":"Holy Spirit University of Kaslik","ror":"https://ror.org/05g06bh89","country_code":"LB","type":"education","lineage":["https://openalex.org/I189998669"]}],"countries":["LB"],"is_corresponding":false,"raw_author_name":"Nahed Taha Rizk","raw_affiliation_strings":["Dr., CIRAME Research Center, Business School, Holy Spirit University of Kaslik, Lebanon"],"raw_orcid":"https://orcid.org/0009-0000-5117-4447","affiliations":[{"raw_affiliation_string":"Dr., CIRAME Research Center, Business School, Holy Spirit University of Kaslik, Lebanon","institution_ids":["https://openalex.org/I189998669"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":695,"currency":"EUR","value_usd":749},"apc_paid":{"value":695,"currency":"EUR","value_usd":749},"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"15","issue":"1","first_page":"129","last_page":"143"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":1.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":1.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.8220000267028809},{"id":"https://openalex.org/keywords/tax-law","display_name":"tax law","score":0.9020000100135803},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":1.0},{"id":"https://openalex.org/keywords/mediating-effect","display_name":"mediating effect","score":0.718999981880188},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.7480000257492065},{"id":"https://openalex.org/keywords/tax-education","display_name":"tax education","score":0.875},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.6110000014305115},{"id":"https://openalex.org/keywords/lebanon","display_name":"Lebanon","score":0.41600000858306885}],"concepts":[{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.9180999994277954},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.6241000294685364},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.5823000073432922},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5507000088691711},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.5403000116348267},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.5115000009536743},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.4812999963760376},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.4440999925136566},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.4325000047683716},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.40149998664855957},{"id":"https://openalex.org/C193681711","wikidata":"https://www.wikidata.org/wiki/Q926871","display_name":"Direct tax","level":3,"score":0.38989999890327454},{"id":"https://openalex.org/C2992972582","wikidata":"https://www.wikidata.org/wiki/Q8161","display_name":"Tax administration","level":3,"score":0.383899986743927},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.37459999322891235},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.3741999864578247},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.35899999737739563},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3562000095844269},{"id":"https://openalex.org/C2777042776","wikidata":"https://www.wikidata.org/wiki/Q4583103","display_name":"Preparedness","level":2,"score":0.35499998927116394},{"id":"https://openalex.org/C2781251061","wikidata":"https://www.wikidata.org/wiki/Q5416089","display_name":"Evasion (ethics)","level":3,"score":0.34290000796318054},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.29760000109672546},{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.2660999894142151},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.25540000200271606}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.21511/pmf.15(1).2026.10","doi":"https://doi.org/10.21511/pmf.15(1).2026.10","is_oa":true,"landing_page_url":"https://doi.org/10.21511/pmf.15(1).2026.10","pdf_url":"https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/24141/PMF_2026_01_Elhassan.pdf","source":{"id":"https://openalex.org/S4210189231","display_name":"Public and Municipal Finance","issn_l":"2222-1867","issn":["2222-1867","2222-1875"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["anvur-scientific","doaj","erih-plus","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310321069","host_organization_name":"Business Perspectives","host_organization_lineage":["https://openalex.org/P4310321069"],"host_organization_lineage_names":["Business Perspectives"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public and Municipal Finance","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:96cfdbe0423d4cc5986c51ae987105ac","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/96cfdbe0423d4cc5986c51ae987105ac","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Public and Municipal Finance, Vol 15, Iss 1, Pp 129-143 (2026)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.21511/pmf.15(1).2026.10","doi":"https://doi.org/10.21511/pmf.15(1).2026.10","is_oa":true,"landing_page_url":"https://doi.org/10.21511/pmf.15(1).2026.10","pdf_url":"https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/24141/PMF_2026_01_Elhassan.pdf","source":{"id":"https://openalex.org/S4210189231","display_name":"Public and Municipal Finance","issn_l":"2222-1867","issn":["2222-1867","2222-1875"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["anvur-scientific","doaj","erih-plus","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310321069","host_organization_name":"Business Perspectives","host_organization_lineage":["https://openalex.org/P4310321069"],"host_organization_lineage_names":["Business Perspectives"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public and Municipal Finance","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.9595999717712402}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7152609709.pdf","grobid_xml":"https://content.openalex.org/works/W7152609709.grobid-xml"},"referenced_works_count":43,"referenced_works":["https://openalex.org/W1991623719","https://openalex.org/W2041144950","https://openalex.org/W2467054125","https://openalex.org/W2905960344","https://openalex.org/W2964450794","https://openalex.org/W3007124262","https://openalex.org/W3042437241","https://openalex.org/W3043499735","https://openalex.org/W3105071786","https://openalex.org/W3113921868","https://openalex.org/W3121340029","https://openalex.org/W3155073556","https://openalex.org/W3166251539","https://openalex.org/W4206189830","https://openalex.org/W4234053882","https://openalex.org/W4241805241","https://openalex.org/W4280572035","https://openalex.org/W4281786262","https://openalex.org/W4293220905","https://openalex.org/W4296250218","https://openalex.org/W4301373942","https://openalex.org/W4308577492","https://openalex.org/W4313680310","https://openalex.org/W4318346718","https://openalex.org/W4322762235","https://openalex.org/W4324123626","https://openalex.org/W4327599972","https://openalex.org/W4376274032","https://openalex.org/W4379517945","https://openalex.org/W4386797441","https://openalex.org/W4387622541","https://openalex.org/W4388702762","https://openalex.org/W4389356333","https://openalex.org/W4391938749","https://openalex.org/W4392558123","https://openalex.org/W4394602585","https://openalex.org/W4404051189","https://openalex.org/W4404800837","https://openalex.org/W4409512546","https://openalex.org/W4410730869","https://openalex.org/W4412638551","https://openalex.org/W4414340506","https://openalex.org/W4414950549"],"related_works":["https://openalex.org/W4387215045","https://openalex.org/W2598545612","https://openalex.org/W4413021600","https://openalex.org/W2340884806","https://openalex.org/W6949294163","https://openalex.org/W4281786262","https://openalex.org/W7138960903","https://openalex.org/W3192513218","https://openalex.org/W3042437241","https://openalex.org/W4389143643"],"abstract_inverted_index":{"Type":[0],"of":[1,38,72,92],"the":[2,32,36,39,48,57,70,73,89,112,136,234],"article:":[3],"Research":[4],"ArticleAbstractLebanon":[5],"is":[6,61,207,215,252],"characterized":[7],"by":[8,50,130],"a":[9,20,86,98,102,145,161,172,176,184,208,238,248],"fragile":[10],"economy,":[11],"rising":[12],"deficit,":[13],"and":[14,26,54,79,125,183,199,230],"low":[15],"compliance.":[16,66,219],"Tax":[17],"deviance":[18],"poses":[19],"major":[21],"drain":[22],"to":[23,59,105,134,217,242,254],"public":[24],"finances":[25],"undermines":[27],"fiscal":[28,259],"sustainability,":[29],"particularly":[30],"in":[31,111,211,257],"Lebanese":[33],"context,":[34],"where":[35],"quality":[37],"tax":[40,52,65,74,77,82,142,158,189,194,200,221,228,244],"framework":[41],"directly":[42],"influences":[43],"taxpayer":[44,93],"behavior.":[45],"Hence,":[46],"understanding":[47],"mechanisms":[49],"which":[51,212],"legislation":[53,78,143,190],"administration":[55,159,195],"shape":[56],"intent":[58],"defraud":[60],"crucial":[62],"for":[63,237],"strengthening":[64],"This":[67],"paper":[68],"examines":[69],"influence":[71,164],"framework,":[75],"namely":[76],"administration,":[80],"on":[81,88,148,227],"evasion":[83,149,206],"intentions,":[84],"with":[85,175],"focus":[87],"mediating":[90,186],"role":[91,187],"preparedness.":[94],"The":[95,119,138],"analysis":[96],"adopts":[97],"quantitative":[99],"approach,":[100],"using":[101,123],"questionnaire":[103],"administered":[104],"318":[106],"SMEs":[107],"registered":[108],"as":[109,171],"taxpayers":[110],"Akkar":[113],"area,":[114],"employing":[115],"simple":[116],"random":[117],"sampling.":[118],"data":[120],"were":[121],"analyzed":[122],"exploratory":[124],"confirmatory":[126],"factor":[127],"analyses,":[128],"followed":[129],"structural":[131],"equation":[132],"modeling":[133],"test":[135],"hypotheses.":[137],"results":[139],"reveal":[140],"that":[141,205,247],"has":[144],"direct":[146,163,178],"effect":[147],"intention":[150],"(\u03b2":[151,165,180,191,196],"=":[152,166,181,192,197],"0.466;":[153],"p":[154],"<":[155],"0.001),":[156],"while":[157],"exerts":[160],"moderate":[162],"0.148).":[167],"Taxpayer":[168],"preparedness":[169,214],"emerged":[170],"primary":[173],"determinant":[174],"strong":[177],"impact":[179],"0.744)":[182],"proven":[185],"between":[188],"0.098),":[193],"0.012),":[198],"evasion.":[201],"These":[202],"findings":[203],"corroborated":[204],"causal":[209],"process":[210],"individual":[213],"key":[216],"enhancing":[218],"Effective":[220],"policies":[222],"must":[223],"incorporate":[224],"targeted":[225],"actions":[226],"education":[229],"procedural":[231],"simplification.":[232],"Consequently,":[233],"study":[235],"advocates":[236],"transition":[239],"from":[240],"coercive":[241],"educational":[243],"policies,":[245],"emphasizing":[246],"comprehensive":[249],"institutional":[250],"overhaul":[251],"required":[253],"rebuild":[255],"trust":[256],"Lebanon\u2019s":[258],"system.":[260]},"counts_by_year":[],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2026-04-10T00:00:00"}
