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The purpose of this study is to examine the impact of public governance quality on tax evasion levels in old (pre-2004) and new (post-2004) European Union (EU) members before and after the 2004 EU-enlargement.

This study uses panel data of 28 EU countries over the period 1996-2015. Tax evasion is measured using an updated version of the shadow economy size based on the light intensity, as calculated by (Medina and Schneider, 2018). The World Bank’s worldwide governance indicators are used as a measure of public governance.

The results indicate that new EU members have higher tax evasion levels compared to the old ones before and after the 2004 EU enlargement. The findings also report that the public governance quality is superior in old members throughout the 1996-2015 period. Furthermore, the authors found that after the EU enlargement, tax evasion levels decreased in both EU groups; however, the authors noticed an improvement in the public governance quality in new members and a deterioration in old ones. Additional analysis confirms the impact of public governance quality as an effective tool for reducing tax evasion behavior in both EU groups before and after the EU enlargement.

The findings are potentially useful for EU policymakers in identifying the most effective tools that can minimize tax evasion levels in EU countries. Additionally, the results are alarming as they show the negative consequences of the EU enlargement in old EU members. Thus, policymakers should consider them when setting their rules and regulations to reduce the significant differences between both EU groups to prevent member states from potentially exiting the EU.

To the best of the knowledge, this is the first study that examines the tax evasion behavior and public governance quality in the EU before and after the EU enlargement.

The purpose of this study is to analyze the two-dimensional blood flow in the artery slant from the axis at an angle with mild stenosis under the joint effects of the electro-osmotic, magnetic field, chemical reaction and porosity using a new analytical method. In addition, the mathematical model presented by the researchers Tripathi and Sharma (2018c) was successfully developed by adding the effect of electro-osmosis and studying the impact of the new addition in the developed model on blood flow.

A new analytical method was used to find the analytical approximate solutions of two-dimensional blood flow in artery slant from the axis at an angle with mild stenosis. This technique is based on integrating the Akbari-Ganji and the homotopy perturbation methods.

The results of axial velocity, concentration, temperature and the wall shear stress for blood flow were analyzed in the cases of the absence and presence of electro-osmosis. Furthermore, in these two states of electro-osmosis, a contour plot was created to show the difference in the profile of velocity to the flow of blood when the magnetic field was increased and the altitude of stenosis was increased. The results showed that the new technique is effective and has high accuracy to determine the analytical approximate solutions of two-dimensional blood flow in artery slant from the axis at an angle with mild stenosis. The validity, utility and necessity of the new method were illustrated from the graphs of the new solutions; in addition, there is an excellent agreement with the results of previous studies.

This paper focuses on developing the mathematical model which was presented by the researchers Tripathi and Sharma (2018c), by adding the effect of the electro-osmosis to it, which has been successfully developed. According to the authors’ modest information, the new system has not been studied before. This current problem is solved by using an innovative approach known as the Akbari-Ganji homotopy perturbation method (AGHPM) which has not been used before in two cases: the presence and absence of the effect of electro-osmosis. This new technique afford new with effective and has high accuracy results. Furthermore, the new study (i.e. adding effect of electro-osmosis) with the applications of (variable viscosity, magnetic field, chemical reaction and porosity) illustrated the importance of applying electro-osmosis and how doctors can benefit from it during surgeries through proper use.