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This paper aims to analyze the potential variables explaining the compliance value added tax (VAT) gap, which basically represents an estimate of the unpaid VAT in the economy. A major component of compliance VAT Gap is represented by tax fraud; there exist other causes too, like insolvencies, bankruptcies, optimizations practices and maladministration. The objective of our paper is to revisit the main determinants of the VAT compliance gap for the European Union (EU)-27 member states. Using econometric modeling, our study identifies the relationship between the VAT gap and various determinants of it.

Our work focuses on the shadow economy, final consumption, VAT revenues, standard VAT rates, differences between the standard and reduced rates, economic prosperity, press freedom, political stability and others, as determinants of European VAT compliance gaps, for the 2005–2020 time interval. The methods include panel data analysis through simple and multiple regression modeling, the combinatorial approach, fixed and random effects.

Our study validates the direct impact of shadow economy and the indirect impact of VAT revenues, economic prosperity and press freedom, upon VAT compliance gaps. Upon subsampling of EU member states within old and new ones, our results estimate a larger positive impact of shadow economy upon old member states, compared to new ones.

The policy implications include leverage effects of governments acting upon a reduction in shadow economy phenomena and boosts of economic development, political stability and press freedom, in order to attain the contraction of compliance VAT gaps.

Our paper sheds light in a poorly explored scientific area, that of the determinants of VAT gap, especially in relationship with financial and economic crime phenomena.

When there is freedom of press, newspapers provide prying eyes that investigate and report the malfeasance by public officials. More prying eyes together with more newspaper readership make monitoring of public officials by the public easier and cheaper. This paper aims to investigate the role of newspapers in helping the public observe the conduct of local officials fearful of discovery of malfeasance by the newspaper readers in the USA during 1978 – 2008 when the internet was still a fledgling source of news.

A model that recognize that corruption is an agency problem that thrives in the absence of monitoring of public officials is used. The estimation technique used address problems issuing from the subjective nature of measures of press freedom and perception of corruption, and the persistence of corruption over time.

More newspapers and newspaper readers help to alleviate the agency problem that underlies public corruption in the USA and elsewhere. More newspapers (i.e. more journalists) act to deter corruption at the margin, and, ceteris paribus, higher readership works on exposing corrupt acts and helps to convict the errant officials in larger numbers.

The paper provides a timely context to consider the implication of sharp fall in local newspapers as well as newspaper readership all across the USA.

This paper extends the literature by considering press freedom, the number of newspapers and size of newspaper readership as joint determinants of public corruption.

This study aims to contribute to the existing literature by empirically investigating the impact of digital competitiveness and technology on corruption under the moderating effect of some cultural and economic control variables and providing evidence on the links between corruption and various cultural dimensions at the country level.

The cross-sectional sample covers 61 countries (41 high-income and 20 lower-income countries) during the 2016–2020 period, and the analysis was carried out for both the full sample and the subsamples.

The results provide clear evidence supporting the hypothesis that digitalisation and technology significantly affect the perceived level of corruption under the moderating role of cultural framework and economic development. Furthermore, the most significant cultural dimensions of corruption are individualism versus collectivism, uncertainty avoidance, long-term orientation and indulgence versus restraint, even if, in some cases, its influence might be felt differently when the results are estimated on subsamples. Thus, in the case of indulgence versus restraint, high-income countries with higher indulgence scores would register higher scores for the corruption perception index and thus a better control of corruption, while for lower-income countries, the more indulgent these countries are, the weaker the corruption control will be. Furthermore, our results validate a powerful and significant correlation between the index of economic freedom and corruption in both digitalisation and technology.

This study may have relevant implications for policymakers who need to recognise the role of digitalisation and technology in the fight against corruption but considering the cultural and economic characteristics specific to each country.

To the authors' knowledge, the relationship between digital competitiveness, technology and corruption within an economic and cultural framework, while highlighting the differences between high-income and lower-income countries, has not been previously documented in the literature. Thus, this article argues that the level of digital competitiveness and the adoption of technology would significantly impact the level of perceived corruption, although this impact could be felt differently by countries in the high-income category compared to countries in the lower-level income category.

This paper aims to confront some of the many facets of academic freedom as a whole, including the shared concerns with Western academia, its relationship to the politics of Arab society and the relevance of these issues within local political domains. It attempts to profile the problems hindering societal progress beyond the seemingly defined truth. While this subject has many facets, this article only examines academic freedom within the scope of knowledge and inquiry derived from the revered text of the Qur'ãn, including its relation to democracy and radicalism. It is an effort to refocus Arab intellectual dialogue on its ailing academia. It also argues for Arab society to reclaim its core culture of Islam as an enabler of learning aside from the Eurocentric perspective of academic freedom.

This paper uses an expository and persuasive format in its novel perspective. This expository form sets out the argument of academic freedom as being indigenous to Arab-Islamic heritage and pursues a persuasive statement for its resolution. This format outlines the main familiar aspects of academic freedom and lays out its components within Arab-Islamic history.

This paper provides insights and arguments supporting its main theory. It suggests that Arabs must judiciously consider what their education will look like and accomplish in the next 100 years, considering the sociopolitical status quo and the chances of changing it. It argues that academic freedom is indigenous to Arab-Islamic early history, academia and knowledge governance. Therefore, Arab academia must not ignore its heritage to examine what hinders education and intellectualism. It concludes with the point that reinstalling a culture of knowledge will create a relevant democracy.

The implications for research, practice and society are vast. Further academic freedom research would redefine terms of processes, change the role of academic leadership, debunk locally dominated politics, introduce learning-first policies, balance inequalities in gender, abolish academic tribalism and move past colonialist ideas and predominance. For researchers, this point of view would open doors for new scholastic approaches.

This paper includes practical implications that stem from an approach that would provoke practical possibilities and call for more academic conversations. Further conversations should explore and debate the gaps in Arab-Islamic knowledge history. The Global South of the Arab World or the Middle East and Northern Africa/Southwest Asia North Africa region could consider drafting a contemporary MENA account of a Magna Charta Libertatis Academicae or a Magna Charta Universitatum that is galvanized by Arab revivable heritage. Moreover, It would be productive if Western universities that operate in the Arab World would also take an active role in denouncing undemocratic practices and not merely operate as commercial enterprises.

Realizing academic freedom in Arab institutions will have a positive spillover effect on Arab society, including thriving and free media, freedom of speech and gender issues. Academic freedom is one of the main elements in structuring free political culture that adhere to the principles of tolerance. Academic freedom is necessary for showing all contesting ideas in a better light and, ultimately, achieving a form of intellectual equipoise.

This paper concerns academic freedom in the Arab-Islamic World. The majority of academic freedom scholarship today assumes a Western democratic context in discussing or even arguing against it. The paper's focus is a novel expansion of that literature.

This paper aims to investigate the relationship between media reporting and violent extremism to explain the ethical and security issues emanating from it in Nigeria.

This paper draws on security and ethical literature, while a multimethod approach consisting of in-depth and focus group interviews was used. Content analysis was also relied upon from the interviews granted by media experts on terrorism, security and ethics.

Findings revealed that journalists are facing problems in areas of freedom of expression, framing, content selection and personal security. Again, this paper opines that elements of public awareness and issues of relevance also push the media to excessive reporting in which ethics and security must stand to play a restraining role.

The first limitation of this paper is the inability to interview some terrorists and know their reaction to mass media reporting on their activities because nobody is ready to own up that he is a terrorist and to point to an individual as a terrorist is a dangerous phenomenon. Again, not all reporters are ready for interviews because of the fact that they are not prepared for the academic exercise but rather for assignments that can yield fat money such as selling secret information to those who can buy them with huge amounts of money like the politicians.

There is a threat to life on both sides of the government and terrorists. Favoring one side in their report is an offense from another side. There is also a violation of their human rights in freedom of speech as a result of the political situation in Nigeria where the government is faced with insecurity that hinders media from freedom of the press to publish reports. Moreover, where the ethical issue is suppressed, it makes the government unpopular all over the world because of the lack of press freedom.

To the best of the authors’ knowledge, this paper is novel as being the first of its kind where media experts are involved in research attempts on media reporting and violent extremism in relation to security and ethical issues in Nigeria.