Determinants of sales tax compliance in small and medium enterprises in Jordan: a call for empirical research

• Main Authors: Alshir’ah, Ahmad Farhan, Abdul Jabbar, Hijattulah, Samsudin, Rose Shamsiah
• Format: Article
• Language: English
• Published: IDOSI Publications 2016
• Subjects: HJ Public Finance
• Online Access: http://repo.uum.edu.my/20770/1/WJMBS%204%201%202016%2041%2046.pdf; http://repo.uum.edu.my/20770/; https://idosi.org/wjmbs/wjmbs4(1)16.htm
• Institution: Universiti Utara Malaysia

Taxation is a major source of revenue for majority of countries.Efficient tax administration and strategies is vital to minimize loss of revenues, as such losses could lead to continuous budget deficits.Non-compliance of tax provision is a global phenomenon. The causes for tax non compliance raise...