Electronic business has changed the way of conducting business and raises a number of tax issues and problems internationally. The challenge is for the tax authorities to assure the functionality of tax, including the determination of taxable transactions, taxable quantum and which government...

Purpose – To better understand the issues on compliance and ethics in taxation, this paper reviews and discusses the extant literature with a focus on individual taxpayers. As prior studies mainly provide tax compliance and ethics information in the USA, this paper attempts to explore similar...