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Retraction notice: How can value added tax compliance be incentivized? An experimental examination of trust in government and tax compliance costs

Unknown author

Journal of Money Laundering Control2026https://doi.org/10.1108/jmlc-01-2026-0027article
ABDC C
Weight
0.50

What the paper says

The publisher and Editor-in-Chief of Journal of Money Laundering Control wish to retract the article Alshira’h A (2024), “How can value added tax compliance be incentivized? An experimental examination of trust in government and tax compliance costs”. Journal of Money Laundering Control, Vol. 27 No. 1 pp. 191–208, doi: Link to the cited article.. It has come to our attention that there are concerns with the methodology used and the reliability of the results presented, as well as some of the claims presented. As part of the investigation, the author was requested to provide a copy of the data set so that the editorial team could verify the findings. The author was unable to provide the dataset. Concerns have also been raised regarding the originality of this article and its conceptual, methodological, and structural similarities to multiple other works by the author, without appropriate justification for the overlap. The article further features an excessive number of self-citations (21) that cannot be justified and have limited relevance to the subject; two of these self-citations are repeated but cited and referenced as separate sources. As part of the investigation, the author was requested to provide an explanation in accordance with Link to the cited article.. The author cooperated fully but was unable to provide a satisfactory explanation as to the concerns identified and has requested that the article be withdrawn. As a result of these concerns, the findings of the article cannot be relied upon; as trust in the content is central to the integrity of the publication process, the publisher and journal have therefore taken the decision to publish a retraction. The decision to retract has been informed by Link to the cited article. and Link to the cited article.. The author would like to note that they agree with the decision. The publisher of the journal sincerely apologizes to the readers.

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Cite this paper

https://doi.org/https://doi.org/10.1108/jmlc-01-2026-0027

Or copy a formatted citation

@article{unknown2026,
  title        = {{Retraction notice: How can value added tax compliance be incentivized? An experimental examination of trust in government and tax compliance costs}},
  author       = {Unknown author},
  journal      = {Journal of Money Laundering Control},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1108/jmlc-01-2026-0027},
}

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Retraction notice: How can value added tax compliance be incentivized? An experimental examination of trust in government and tax compliance costs

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.