Purpose The purpose of this study is to develop a conceptual framework for defining the notion of “physical integration … qualitative contents and the validation of the proposed conceptual framework as confirmed by 15 local experts. The second phase … functional aspects. The proposed conceptual framework is capable of dealing with the different aspects of physical integration in …

Purpose This paper aims to identify the competency domains to be included in a conceptual framework for tax literacy … competencies, such as numeracy and literacy should be in place. Practical implications The draft conceptual framework for tax … education courses. Originality/value A more holistic conceptual framework for tax literacy, portraying the multidimensional …