Enterprises face significant growth and survival challenges in highly competitive markets. Many companies fail to meet their tax obligations, which deprives society of essential resources and often results in tax penalties. This article examines whether companies that receive tax fines for...

Enterprises face significant growth and survival challenges in highly competitive markets. Many companies fail to meet their tax obligations, which deprives society of essential resources and often results in tax penalties. This article examines whether companies that receive tax fines for...

With the recent global economic and financial crisis, the governments throughout Europe have been closing, concentrating, restructuring or privatizing some public services and, at the same time, the number of services available in electronic platforms (e.g., by Internet or telephone) has been...