Determinants of sales tax evasion among SMEs in Jordan: The moderating effect of moral obligation

• المؤلف الرئيسي: Al-Rahamneh, Nayef Mohammad Abdel-Nabi
• التنسيق: أطروحة
• اللغة: English; English; English
• منشور في: 2022
• الموضوعات: HD60 Small Business.; HJ4771.6 Income Tax. Tax Returns.
• الوصول للمادة أونلاين: https://etd.uum.edu.my/10724/1/permission%20to%20deposit-allow%20embargo%2036%20months-s903758.pdf; https://etd.uum.edu.my/10724/2/s903758_01.pdf; https://etd.uum.edu.my/10724/3/s903758_02.pdf; https://etd.uum.edu.my/10724/
• المؤسسة: Universiti Utara Malaysia

Despite the government’s extensive efforts, sales tax evasion among Jordanian Small and Medium-sized Enterprises (SMEs) is comparatively high, adversely influencing government revenues. The factors that influence SMEs sales tax evasion have not been sufficiently investigated, particularly in Jordan....