{"id":"https://openalex.org/W7215587154","doi":null,"title":"The interaction between tax evasion and tax supervision: Between deterrence and compliance","display_name":"The interaction between tax evasion and tax supervision: Between deterrence and compliance","publication_year":2025,"publication_date":"2025-05-28","ids":{"openalex":"https://openalex.org/W7215587154"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.jemponline.org:article/112","doi":null,"is_oa":true,"landing_page_url":"https://internationaltaxjournal.online/index.php/itj/article/view/112","pdf_url":"https://internationaltaxjournal.online/index.php/itj/article/download/112/195","source":{"id":"https://openalex.org/S7407065459","display_name":"The International tax journal","issn_l":"0097-7314","issn":["0097-7314","3066-2370"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0097-7314","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://internationaltaxjournal.online/index.php/itj/article/download/112/195","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5154160919","display_name":"Ayman Khachab","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210145508","display_name":"University Mohamed Boudiaf of M'sila","ror":"https://ror.org/055rz8d64","country_code":"DZ","type":"education","lineage":["https://openalex.org/I4210145508"]}],"countries":["DZ"],"is_corresponding":true,"raw_author_name":"Khachab, Ayman","raw_affiliation_strings":["University of M\u2019sila, University Pole, Bordj Bou Arreridj Road, M\u2019sila 28000, Algeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of M\u2019sila, University Pole, Bordj Bou Arreridj Road, M\u2019sila 28000, Algeria","institution_ids":["https://openalex.org/I4210145508"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5154160919"],"corresponding_institution_ids":["https://openalex.org/I4210145508"],"apc_list":null,"apc_paid":null,"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":null,"issue":null,"first_page":null,"last_page":null},"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":9.999999747378752e-05,"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-evasion","display_name":"tax evasion","score":1.0},{"id":"https://openalex.org/keywords/tax-supervision","display_name":"tax supervision","score":0.9710000157356262},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.9760000109672546},{"id":"https://openalex.org/keywords/deterrence","display_name":"deterrence","score":0.9240000247955322},{"id":"https://openalex.org/keywords/tax-enforcement","display_name":"tax enforcement","score":0.5960000157356262},{"id":"https://openalex.org/keywords/financial-manipulation","display_name":"financial manipulation","score":0.7639999985694885},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.7329999804496765},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.609000027179718},{"id":"https://openalex.org/keywords/international-tax-experience","display_name":"international tax experience","score":0.4580000042915344}],"concepts":[{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.6895999908447266},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.5504999756813049},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5239999890327454},{"id":"https://openalex.org/C2781251061","wikidata":"https://www.wikidata.org/wiki/Q5416089","display_name":"Evasion (ethics)","level":3,"score":0.5184000134468079},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.5098000168800354},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.47510001063346863},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.46320000290870667},{"id":"https://openalex.org/C60643870","wikidata":"https://www.wikidata.org/wiki/Q1949683","display_name":"Deterrence theory","level":2,"score":0.44440001249313354},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4203000068664551},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.42010000348091125},{"id":"https://openalex.org/C2992476531","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax planning","level":4,"score":0.4106999933719635},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.387800008058548},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.3790999948978424},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.37229999899864197},{"id":"https://openalex.org/C2780982575","wikidata":"https://www.wikidata.org/wiki/Q332142","display_name":"Deterrence (psychology)","level":2,"score":0.34610000252723694},{"id":"https://openalex.org/C202253471","wikidata":"https://www.wikidata.org/wiki/Q43900340","display_name":"Tax basis","level":5,"score":0.33649998903274536},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.313400000333786},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.31139999628067017},{"id":"https://openalex.org/C193681711","wikidata":"https://www.wikidata.org/wiki/Q926871","display_name":"Direct tax","level":3,"score":0.3095000088214874},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.26269999146461487},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.25360000133514404}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.jemponline.org:article/112","doi":null,"is_oa":true,"landing_page_url":"https://internationaltaxjournal.online/index.php/itj/article/view/112","pdf_url":"https://internationaltaxjournal.online/index.php/itj/article/download/112/195","source":{"id":"https://openalex.org/S7407065459","display_name":"The International tax journal","issn_l":"0097-7314","issn":["0097-7314","3066-2370"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0097-7314","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.jemponline.org:article/112","doi":null,"is_oa":true,"landing_page_url":"https://internationaltaxjournal.online/index.php/itj/article/view/112","pdf_url":"https://internationaltaxjournal.online/index.php/itj/article/download/112/195","source":{"id":"https://openalex.org/S7407065459","display_name":"The International tax journal","issn_l":"0097-7314","issn":["0097-7314","3066-2370"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0097-7314","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.8999999761581421}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7215587154.pdf","grobid_xml":"https://content.openalex.org/works/W7215587154.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4386830775","https://openalex.org/W7172029511","https://openalex.org/W7216565559","https://openalex.org/W4409636463","https://openalex.org/W4406466343","https://openalex.org/W4417220088","https://openalex.org/W7160051998","https://openalex.org/W7213870882","https://openalex.org/W4390415604","https://openalex.org/W7217339592"],"abstract_inverted_index":{"This":[0],"study":[1,61,86],"aims":[2],"to":[3,93,112],"highlight":[4],"the":[5,16,31,45,57,64,101],"complex":[6],"relationship":[7],"between":[8],"tax":[9,12,27,34,50,95,108,119],"evasion":[10,23],"and":[11,25,38,47,52,74,100,117],"oversight,":[13,69],"focusing":[14],"on":[15],"impact":[17],"of":[18,33,44,49,91,103,107],"regulatory":[19],"measures":[20],"in":[21,55,82,110],"reducing":[22],"rates":[24],"enhancing":[26],"compliance.":[28],"It":[29],"addresses":[30],"concept":[32],"evasion,":[35],"its":[36],"forms,":[37],"underlying":[39],"causes,":[40],"alongside":[41],"a":[42,89,104,114],"review":[43],"tools":[46],"methods":[48],"supervision":[51],"their":[53],"role":[54],"supporting":[56],"national":[58],"economy.":[59],"The":[60,85],"also":[62],"analyzes":[63],"challenges":[65],"faced":[66],"by":[67],"effective":[68],"such":[70],"as":[71],"financial":[72],"manipulation":[73],"technological":[75],"advancements,":[76],"while":[77],"examining":[78],"successful":[79],"international":[80],"experiences":[81],"this":[83],"field.":[84],"concludes":[87],"with":[88],"set":[90],"recommendations":[92],"strengthen":[94],"supervision,":[96],"including":[97],"digital":[98],"transformation":[99],"cultivation":[102],"robust":[105],"culture":[106],"compliance,":[109],"order":[111],"establish":[113],"more":[115],"equitable":[116],"stable":[118],"system.":[120]},"counts_by_year":[],"updated_date":"2026-10-05T09:50:58.205359","created_date":"2026-10-02T00:00:00"}
