Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax
penalty on sales tax compliance and examine the moderating effect of patriotism on the …

Tax compliance is an issue that can be traced back to the introduction of taxes, which is the
reason such compliance remains a significant topic in the current literature of academia and …

This study investigates the regulatory environment impacting entrepreneurial activities in
Bandung City, focusing on environmental impact, contract law, intellectual property rights …

Purpose This study aims to determine the impact of forensic accounting, probability of
detections, tax penalties, government spending, tax justice and tax ethics on value-added …

This article surveys the existing literature on the compliance and administrative costs of VAT
incurred by the businesses and the governments respectively. The review focuses on the …

Tax and economy go hand in hand, and whenever any overhaul in tax structure takes place,
it becomes essential to evaluate its effect on its sector and concerned businesses. The …

Purpose The purpose of this study is to examine the contribution of tax morale, compliance
costs and tax compliance of financial services firms in Uganda. Design/methodology …

Purpose The Goods and Services Tax (GST) implementation in Malaysia had raised various
responses from many parties involved when the new tax was introduced in 2015 until its …

Small business owners who fail to adopt modern technology risk placing themselves at a
competitive disadvantage. Drawing on Davis's technology acceptance model, the purpose of …

Bu çalışmanın amacı, Türkiye'nin 2022 yılında sürekli artan fiyatları baskılamak ve piyasaları
canlandırmak amacıyla uyguladığı katma değer vergisi indirimlerine yönelik bireylerin algı …