International Journal of Economics and Business Research (3 papers in press)

Regular Issues

• Open Access

  The effect of e-tax adoption on tax payment: unravelling the moderating role of taxpayer demographics ( Free Full-text Access )

  by Margaret Magumba, Ismail Kintu, Festo Nyende Tusubira, Godfrey Akileng 
  Abstract: E-tax systems have transformed tax administration worldwide, improving efficiency and revenue performance. However, their impact on tax payment behaviour varies across taxpayer groups, and limited empirical evidence exists on how demographic characteristics shape this relationship. Guided by the unified theory of acceptance and use of technology, the economic deterrence theory, and the slippery slope framework, this study examines the moderating role of demographic factors in the relationship between e-tax adoption and tax payment in Uganda. Using an extended difference-in-differences model with three-way interaction terms, the analysis draws on data from 2,500 taxpayers selected through stratified and simple random sampling. The findings reveal that industrial sector, geographic location, business age, size, and ownership type significantly influence the effect of e-tax adoption on tax payment, with varying effects across tax categories. The study recommends differentiated taxpayer support and compliance strategies that account for variations across taxpayer groups and tax categories.
  Keywords: e-tax; tax payment; tax compliance; taxpayer demographics; difference-in-differences; DiD; moderating effect.
  DOI: 10.1504/IJEBR.2026.10081314
   
  

• Open Access

  External debt, broad money growth and macroeconomic performance in the GCC economies: a panel regression approach ( Free Full-text Access )

  by Shrikant Krupasindhu Panigrahi 
  Abstract: This study examines the relationship between broad money growth, external debt, inflation, trade openness and economic growth in GCC countries using a balanced panel from 2010 to 2025. Harmonised data are obtained from the International Monetary Fund (IMF) database. The empirical analysis employs panel unit root tests, fixed-effect estimation, diagnostic tests for heteroskedasticity, serial correlational dependence and dynamic panel generalised methods of moments (GMM) to account for growth persistence and assess robustness. The fixed effects results indicated that broad money growth is positively associated with economic growth, while external debt has a negative and highly significant relationship with growth. The results highlight the importance of prudent external debt management and stable monetary conditions for sustainable economic growth in the GCC. The study contributes to understanding how external sector and monetary dynamics shape growth amid regional structural and external shocks.
  Keywords: external debt; emerging economies; money growth; Gulf Cooperation Council; GCC.
  DOI: 10.1504/IJEBR.2026.10081526
   
  

• Open Access

  Managing consumer trust in e-commerce: evidence from a central European economy during digital transformation ( Free Full-text Access )

  by František Pollák, Zuzana Dzilská 
  Abstract: The rapid digital transformation of retail markets has accelerated e-commerce adoption across Europe, creating new opportunities for businesses while increasing challenges related to consumer trust. This study examines the evolution of trust-related barriers in e-commerce within a Central European economy, using Slovakia as an empirical setting. Drawing on longitudinal Eurostat data, comparative and trend analyses are applied to investigate changes in online purchasing behaviour and perceived barriers over time. The findings reveal that while operational barriers, including delivery and usability issues, have declined, fraud-related problems have become increasingly prominent. Payment security concerns remain a persistent obstacle to online purchasing, suggesting that technological progress and market growth alone are insufficient to strengthen consumer trust. The results indicate that trust-related risks represent a structural challenge for sustainable e-commerce development. The study contributes to the literature by providing evidence from an underexplored European context and offers practical implications for entrepreneurs, managers, and policymakers.
  Keywords: consumer trust; e-commerce; digital transformation; online fraud; payment security; customer behaviour; Central Europe.
  DOI: 10.1504/IJEBR.2026.10081527