A Systematic Literature Review on the Evolving Landscape of the Shadow Economy and Tax Evasion: Global Challenges in the Digital Age
A Systematic Literature Review on the Evolving Landscape of the Shadow Economy and Tax Evasion: Global Challenges in the Digital Age
Astri Warih Anjarwi Nurlita Sukma Alfandia Brawijaya University, Malang, IndonesiaAstri Warih Anjarwi, holds a Doctoral degree in Accounting from Brawijaya University, where she also completed her Bachelor’s and Master’s studies in Accounting. Her research expertise focuses on taxation, particularly on the interplay between governance, compliance, and anti-corruption measures in enhancing tax policy effectiveness. She has presented her research at national and international conferences and is committed to advancing equitable and efficient tax systems in emerging economies. Her ongoing work aims to deepen the understanding of fiscal policy dynamics in developing regions.Nurlita Sukma Alfandia, specializes in taxation, with a particular focus on international tax policy. Her scholarly contributions extend to both academic publications and authored books in the field of taxation. Through her research, she seeks to advance the development of taxation science and foster a deeper understanding of global tax issues.