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Purpose This paper aims to explore how the role of the perception of good public governance reduces tax evasion (TE). Besides, this study investigates whether the nexus of public governance and TE differs between developed and developing economies. Design/methodology/approach Apart from the ordinary least squares (OLS) model, this study uses the linear mixed modeling technique. The World Governance Indicators and the multiple causes estimation (MIMIC) method are used to measure public governance. The shadow economy is used as a proxy for TE. Findings The results show that people's perceptions of public governance and the quality of government institutions are core elements that influence tax-evasion behavior. Besides, the rule of law (RoL) and political stability (PS) significantly impact tax-evasion behavior in developing countries. Nevertheless, the RoL, the control of corruption and PS are the most critical tax-evasion determinants among public governance indicators for developed countries. Regulatory quality shows a substantial positive relationship with TE in developed but not developing countries. Practical implications This paper provides a guide for policymakers on reducing tax-evasion behavior by paying more attention to maintaining the RoL and PS and fighting corruption. Additionally, this study highlights the importance of people's perceptions of the government's pursuit of the above policy-related improvements, which, in turn, affect their tax behavior. Originality/value To the best of the authors’ knowledge, this study is the first to explore the role of people's perceptions of improvements in public governance and how this can reduce TE behavior in developed and developing economies. Unlike prior studies, this study used the linear mixed model method, which is more advantageous than OLS and produces robust estimators.

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Considering intrapreneurship theory, this study aims to examine the extent to which the entrepreneurial orientation of faculty employed at Kuwaiti higher education institutions differ across their individual-level attributes. Faculty entrepreneurial orientation will be assessed at three levels, i.e., innovativeness, risk-taking, and proactivity. For this purpose, we surveyed a sample of 291 faculty from Kuwaiti colleges and universities. The core constructs were operationalized using scales validated in previous studies. The hypothesized relationships were tested using the structural equation modeling method. Our findings indicate that while female faculty are more proactive than men, males are innovative and risk-takers to some extent. Moreover, Ph.D. holders are more proactive and innovative than Master’s degree holders. The relationship between specialization and both innovativeness and risk-taking is significant only for business, but not for engineering. Teaching experience is more positively correlated with faculty proactivity. The number of scientific publications is negatively associated with faculty risk-taking propensity. Additionally, faculty who cumulated significant industry experience are proactive in identifying long-term opportunities and threats for their institutions. Having earned professional certifications is positively related to some aspects of innovativeness and proactivity. Finally, faculty who received their latest degree from a non-accredited institution are more active in realizing ideas at work.