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20 eJTR [i] (2022-2023)

handle is hein.journals/ejotaxrs20 and id is 1 raw text is: U U CONTENTS Editorial note Binh Tran-Nam 3 Editorial Alex Evans, Youngdeok Lim and Yan Xu 5 Does inequality impact tax collection? Evidence from ACI (ASEAN-China-India) economies Partha Gangopadhyay and Siddharth Jain 22 The influence of reciprocity nudges on tax compliance in South Africa: evidence from an experimental study Nompumelelo Monageng, Chris Evans and Theuns Steyn 4 8 Identifying the factors impacting upon personal tax compliance: a study involving tax affairs officers of Malaysian businesses Nivakan Sritharan, Sahari Salawati, Cheuk Choy Sheung Sharon and Mohamed Ahmad Syubaili 72 Tax Officer 2030: the exercise of discretion and artificial intelligence Duncan Bentley C School of Accounting, Auditing & Taxation, UNSW Business School UNSW Sydney ISSN 1448-2398

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