Public governance quality and income tax non-compliance among small and medium enterprises in Yemen / Lutfi Hassen Ali Al-Ttaffi and Hijattulah Abdul-Jabbar

• Main Authors: Ali Al-Ttaffi, Lutfi Hassen, Abdul-Jabbar, Hijattulah
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) 2020
• Subjects: Small business. Medium-sized business; Tax collection. Taxpayer compliance; Income tax
• Online Access: https://ir.uitm.edu.my/id/eprint/65605/1/65605.pdf; https://ir.uitm.edu.my/id/eprint/65605/; https://apmaj.uitm.edu.my/
• Institution: Universiti Teknologi Mara

The problem of tax non-compliance is broadly recognized as a serious phenomenon in many countries, especially in the Middle East countries in general and Yemen in particular. However, there is a lack of studies that provide causal explanations of this issue in these countries. Previous studies indic...