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 …

Purpose–This paper aims to explore the role of religiosity in determining taxpayers' attitudes
towards tax compliance and discusses likely explanations for the findings in the context of …

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 paper aims to enhance the understanding of tax compliance behaviour of individual
Yemeni taxpayers. It investigated the influence of tax knowledge on the behaviour of …

The study examined the factors that influence tax compliance by small and medium tax
payers, the difference in the level of compliance between small and medium tax payers and …

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 …

Since the implementation of self assessment in Malaysia almost a decade ago, taxpayers'
compliance behaviour has attracted considerable attention. Tax compliance research in …

Globally, taxes is a crucial source of income for various governments. However, in spite of
the numerous importance of taxes for the socioeconomic growth of developed and …

Purpose The purpose of this study is to investigate the relationship between tax evasion and
certain demographic factors such as location, engagement of tax agent, size and type of …