The present study aimed to adopt the extended theory of planned behavior (TPB) to
determine the intentions of owner-managers in SMEs towards engaging in sales tax …

Despite tax being a fundamental method to redistribute wealth and achieve a sustainable
economic and social system, tax agencies and institutions in most countries are struggling …

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 …

This study examines VAT compliance factors among SMEs in Nigeria. Specifically, the study
assesses the influence of Taxpayer Perception and Attitudes (TPA), Organizational …

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 …

Purpose This study aims to investigate the relationship between trust in government, value
added tax (VAT) compliance costs and VAT compliance in the Jordanian retail industry …

Purpose The purpose of this study is to better understand the issues on tax compliance. This
study aims to examine the influence of patriotism and public governance on the sales tax …

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 …

The amount of revenue collected often determines a country's economic growth and
development. Taxes continue to be one of the most important constituents in managing …

This study explores the relationship between financial literacy, perceived justice in the tax
system, and tax compliance behaviour among individuals in Ghana's informal sector. Using …