This paper examines ethical and behavioral aspects of taxpayers, the financial condition of citizens, tax fairness, taxpayer services, complexities in the tax regime, tax rates, penalties and enforcement, and tax amnesties and the black economy. Primary data were collected by conducting a survey...

E-filing of income tax return can be seen as an important means to enhance the value of services to the citizen. This paper investigates whether tax knowledge influences the level of intention of individual taxpayers to use E-filing after five years of its implementation in Bangladesh. The study...

Evidence of the evolutionary mechanisms in biodiversity, physiology and physical adaptations, and reproduction exists in the fossil record and across extant species; and in the development of psychology, civilization and theology in the human species. How is our knowledge of the origins of our...