Governments settle their financial obligations and pay for the public expenditures largely
through finances generated from taxes. For many develo** countries like Pakistan, the …

Purpose The purpose of this study is to assess the suitability of religion and religiosity in
small and medium-scale enterprises'(SMEs) tax compliance in Ghanaian markets. The …

This study aims to analyze the role of taxation education on the tax knowledge and its impact
on tax fairness and tax compliance of handicraft SME sector in Indonesia. The unit of …

Compliance to tax payment generally results in mitigating fiscal deficit and public debt, and
in turn, provides funding to meet the economic and social development. However …

Tax revenue is influenced by many factors. Existing studies reveal that political stability, level
of corruption, quality of the policy, income per capita, share of agriculture to the GDP, and …

Resource constraints are widely regarded as a major barrier for small and medium-sized
enterprises (SMEs) to achieve ambidexterity. While operating in a cluster may help SMEs …

This research was conducted to determine the intensification of Land and Building Tax
(PBB) collection at District Revenue Office (DISPENDA) of Barru in terms of the aspects of …

Tax collection is a major concern among many governments all over the world. Questions
about tax compliance are as old as taxes themselves and history has shown that there has …

Many empirical studies have been conducted to test the assumptions of the slippery slope
framework (SSF). However, although the SSF theory has introduced several tax compliance …

The Study investigated the relationship between the perception of tax fairness and personal
income tax compliance in Rivers State. The main objective of this study was to establish the …