This study aims to examine the effect of economic factors and psychological factors on
dilemmas in tax reporting. This study considers psychological factors caused by the …

Purpose This research aims to describe the factors influencing the tax morale of
entrepreneurs in the Brazilian telecommunications industry. Design/methodology/approach …

Purpose: This study examines the influence of social norms on tax morale among individual
taxpayers in Malaysia by applying the multidimensional model of the theory of Social Norms …

The purpose of this study is to determine whether social norms at KPP Pratama Padang
have an impact on individual taxpayer compliance. This research aims to examine the …

A qualitative research method and intrinsic case study design were selected for this study.
The problem addressed was the tax noncompliance of small business owners. When …

Despite the importance of tax revenue, poor tax compliance among small and mediumsized
businesses remains a persistent issue for countries around the world. Studies have revealed …

Improving tax compliance is a fundamental goal in countries around the world (Alm et al.
2019). According to the traditional approach, tax evasion can be suppressed with inspection …

The article focuses on the entrepreneurial activities of a natural person. The development of
the entrepreneurial activities of individuals in East-European countries and Estonia since the …

Goods and Services tax (GST) has been recently introduced in India on 1 st July 2017. Many
of the countries around the globe has already implemented GST. In order to make any …