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Students completing their tertiary education at a university may be equipped with theoretical knowledge with little to no practical experience. In order to bridge this gap in practical skills, a computer simulation was developed based on the e-filing platform of the South African Revenue Services (SARS). Students were exposed to this self-developed computer simulation to answer the question: to what extent will the e-filing simulation improve students' confidence to practically apply their theoretical knowledge?

The research applied a pre–post questionnaire research method to gauge the students' ability to apply their theoretical knowledge to a practical scenario before and after the simulation.

From the results, it is apparent that the students were inspired with confidence in getting to terms with the application of their theoretical knowledge in a real-life scenario. The computer simulation provided the platform for learning to take place in a practical environment without the risk of errors that would translate into real financial consequences.

The contribution of this research can be found in a teaching intervention that may support the training of future tax professionals in practical application skills. The contribution can be extended to the enhancement of education in the field of taxation, particularly with the results' showing that the students experienced high levels of increased confidence in their application of theoretical knowledge to real-life scenarios.

This study aims to examine the role of trust and digital literacy in influencing citizens’ adoption of e-government services.

Grounded in the technology acceptance model (TAM), a research model was developed focusing on e-filing services adoption. Hypotheses were formulated to assess the moderating effect of digital literacy on the relationship between trust and the key TAM determinants of perceived usefulness and perceived ease of use. A questionnaire-based survey of 876 citizens who have used e-filing using the snow-ball sampling technique was adopted to generate data. The data was analyzed using PLS-SEM through the aid of SmartPLS 4 to assess the measurement model and structural relationships.

Trust positively influences perceived usefulness and ease of use, which in turn drive adoption. Additionally, digital literacy significantly moderates the impact of trust on usefulness and ease of use perceptions – the effect is stronger for higher digital literacy.

The study adopted a single country developing economy context limiting cross-cultural applicability. Second, the focus on e-filing adoption precludes insights across other e-government services. Third, the reliance on perceptual measures risks respondent biases and fourth, the study is a cross-sectional survey design.

The findings emphasize multifaceted strategies to accelerate e-government adoption. Nurturing citizen trust in e-government systems through enhanced reliability, security and transparency remains vital. Simultaneously, initiatives to cultivate digital access, skills and proficiencies across population segments need to be undertaken.

This study integrates trust and digital literacy within the theoretical model to provide a more holistic understanding of adoption determinants. It highlights the need for balanced technology-enabled and social interventions to foster acceptance of e-government services.

The purpose of this paper is to investigate the practices of information and communication technology (ICT) in modernizing the courts. In this context, this paper focuses on the usage of ICT in the Nepali judiciary system involving both judicial and court administration to automate judicial activities.

A narrative case study was conducted to identify the current status of technology in the judiciary system concerning court automation and administration. The information was gathered from justice, case registration officer, bench officer and admin personnel.

This study shows that technological intervention is made in the Nepali judiciary to automate judicial activities. The judicial activities, such as case registration, case automation, case hearing, the decision of cases and cause list, are of high priority and are managed through case management software. Furthermore, it demands an innovative learning environment within the judiciary to strengthen the capacity of the employees of the judiciary in the field of ICT.

This study anticipates the participant’s perception and practical aspects of technology to modernize the courts to provide better and more effective service to its stakeholders. This study carried out the perceptions of the justice, bench officer, case registration officer and admin personnel. The voice of the other stakeholders was not carried out.

This paper establishes the practical aspects of ICT in modernizing the courts to provide better services to its stakeholders. It also replicates the status of ICT in the Nepali judiciary.

This paper tries to establish the practical implications of ICT along with its importance in the judiciary of Nepal.

The paper aims to examine the state of electronic service delivery in Bangladesh. It reviews the structure and operation of the “e-service” centers at the district, sub-district (upazila), and union levels by taking an inventory and assessing their contributions.

The paper is based on a review of the functions and operations of the service delivery agencies with reference to the claims made by the government. It is based on secondary materials obtained from academic studies, government documents, relevant websites, and media reports.

Electronic delivery of public services in Bangladesh has not been effective as planned. There are issues regarding channels of communication, the competence of public officials, human and financial resources, and political will to support the agencies delivering public services.

The paper examines the arrangements, practices, and problems of delivery of public services in Bangladesh through e-service centers at the local levels to determine the progress and potentials of employing digital technology for addressing problems. It proposes the strategy for public service delivery by using digital technology in the country.

Based on the extended theory of planned behavior, this study aims to examine potential intentions-related factors that affect Islamic tax compliance moderated by information and communication technology (ICT) adoption.

A quantitative cross-sectional design was used to distribute questionnaire sets to 975 working Muslim Omanis by using convenience sampling method. PLS-SEM was mainly used to examine the data.

All the factors determine behavioral intention to pay Islamic tax (BIIT), which significantly predicts Islamic tax compliance behavior (ITCB). However, perceived control behavior negatively determines intention. ICT adoption moderates the link between BIIT and ITCB.

This study offers both practical and theoretical implications that can guide efforts to promote Islamic tax compliance and advance our understanding of tax behavior within the ETPB framework.

This study accounted for crucial factors determining intention than earlier ones using the ETPB. Considering technological advancements, the study also assessed the moderating role of ICT between BIIT and ITCB.

Most research on tax evasion focused on microeconomic variables revolving around perceptions and decisions of individual taxpayers. However, a new wave of research is now investigating the role of macroeconomic variables in inducing tax evasion. This study adds to the limited studies in this new direction of research. Previous studies found that inflation, low gross domestic product (GDP) growth and gross fixed capital formation causes recession, increases unemployment, raise interest rates, hurts both domestic and foreign direct investments. This study examined the relationship between these variables and estimated tax evasion in Sub-Saharan Africa.

The study adopts a correlation research design with 2,300 data points collected from 23 countries in Sub-Saharan Africa. Specifically, tax to GDP ratio, gross fixed capital formation per GDP and the GDP annual growth report from each country for the period 2011–2020 was retrieved. Generalised least square regression technique was employed to analyse the data due to the presence of heteroskedasticity in the model and random effect was utilized based on the Hausman test. To avoid misspecification and biased result; therefore, all relevant test was conducted including the multicollinearity test.

The results indicate that GDP annual growth and gross fixed capital formation have a significant negative impact on estimated tax evasion in Sub-Saharan Africa. The findings further indicate a negative but insignificant relationship between inflation and estimated tax evasion in Sub-Saharan Africa. The study concludes that both GDP annual growth rate and gross fixed capital formation negatively influence estimated tax evasion and the policy implications in the African continent were discussed.

The new findings on the effects of GDP annual growth, growth fixed capital formation and inflation on estimated tax evasion provide novel knowledge that is currently lacking in the current literature, specifically Sub-Saharan African continent.

This study examined social media, tax morale, and tax compliance behaviour. Partial Least Square-Structural Equation Modelling (PLS-SEM) was utilized to investigate the quantitative data gathered from 592 salaried and self-employed taxpayers in East Malaysia, comprising two regions – Sabah and Sarawak. The results showed that social media had no significant effect on tax compliance. There was, however, a significant and negative relationship between social media and tax morale. A significant and positive effect of tax morale on tax compliance was also discovered. The bootstrapping technique indicated that tax morale mediates the association between social media and tax compliance. This research is among the earliest in a developing country to investigate the effect of social media in enhancing tax compliance, thus, contributing to the tax literature with a broader focus.

Some African policymakers have turned their attention towards electronic transaction levy (e-levy) to maximise tax revenues in recent years due to the inability to meet revenue targets. However, some argue that the implementation of an e-levy will increase the tax burden (TB) and the currency outside banks (COB). Primarily, this paper examined the effects of the TB and COB on economic development as well as the impact of institutional quality on moderating the nexus.

This paper used structural equation modelling (SEM) and maximum likelihood (ML) estimation techniques on quarterised data from 1996 to 2020.

The results show that the TB negatively impacts gross domestic product (GDP) per capita and urbanisation but positively affects the Economic Freedom of the World Index (EFWI). The COB impacts EFWI, GDP per capita and urbanisation positively. Institutional quality moderates the TB and the COB, establishing positive relationships with the economic development indicators.

The findings strongly imply that the arguments that TB and COB are catalysts for tax evasion and corruption lack substantial empirical evidence.

The examination of the econometric impact of the COB on economic development is one of the first studies in the field. The paper recommends that to drive economic development and accelerate sustainable development goals (SDGs) achievement, tax revenues should be channelled into the productive sectors of the Ghanaian economy.

Government organisations, small and medium-sized businesses, education, and the entertainment industries all use multimedia technology to communicate information and ideas across digital, print, catalogue, and advertising mediums. Any message delivered by businesses, whether digital or printed graphics, images, text, movies, or animation, is more likely to be accepted by the target audience. The financial sector is no exception. Multimedia technology refers to activities involving computers, software development, and online media distribution. Professionals and experts in computer or software development use multimedia technology to create a variety of mechanisms including product demos, web pages, news sites, and presentations to attract attention or convey any message to a specific audience. Multimedia technology such as multimedia software, transaction processing, electronic payments, voicemail, and networked communication required banks and the financial sector to adopt new practices for delivering banking services and making the financial system more user-friendly for consumers and the financial industry’s operation. Banks and other financial institutions are compelled to innovate as computer technologies advance to maintain competitiveness. Multimedia technology offers lower occupancy costs with a smaller staff and lower transaction processing expenses. New technologies in the financial sector are replacing traditional methods of operation because multimedia technology makes work simpler, faster, and more effective. The industry is trying to switch to a self-service model through technology by providing the same level of convenience at a lower price.

This study aims to understand the interaction between tax fairness perceptions, equitable tax burden distribution and tax compliance within Morocco’s unique socio-economic context, with the goal of uncovering strategies to enhance tax compliance.

Using the Delphi method, this study engaged tax experts in the Moroccan context to explore the impact of taxpayers’ perception of fairness, tax rates and tax burden on compliance. Their responses were gathered and analyzed with the aid of IRaMuTeQ software, which helped the authors identify themes relevant to the research question.

The preliminary results indicate a positive correlation between perceptions of tax fairness and compliance behavior, corroborating earlier studies conducted in different contexts. Notably, a substantial majority of Moroccan taxpayers perceive the current tax system as inequitable, deeming tax rates too high and the tax burden unfairly distributed among various taxpayer categories. This perception potentially influences their voluntary tax compliance behavior.

The findings have significant policy implications for the Moroccan Government and stakeholders. They suggest that by improving tax fairness, particularly by aligning tax assessment and payment modalities for employees, civil servants and small to medium enterprises, policymakers can encourage higher voluntary tax compliance, thereby potentially enhancing the efficiency of the Moroccan tax system.

This study adds to the existing body of knowledge by exploring the dynamics of tax fairness and compliance behavior in Morocco, a context which has been significantly understudied.