Geopolitical Differences and Tax Non-compliance among Yemeni SMEs

• Main Authors: Al-Ttaffi, Lutfi Hassen Ali, Abdul Jabbar, Hijattulah
• Format: Article
• Language: English
• Published: UUM Press 2018
• Subjects: HF5601 Accounting
• Online Access: https://repo.uum.edu.my/id/eprint/30001/1/JBMA%2008%2001%202018%2031-45.pdf; https://doi.org/10.32890/jbma2018.8.1.8795; https://repo.uum.edu.my/id/eprint/30001/; https://e-journal.uum.edu.my/index.php/jbma/article/view/8795; https://doi.org/10.32890/jbma2018.8.1.8795
• Institution: Universiti Utara Malaysia

This paper aims at enhancing understanding of tax non-compliance behaviour by investigating the influence of geopolitical differences on taxpayers behaviour. The study focuses on income tax compliance behaviour of owner-managers of small and medium enterprises in Yemen. The study was conducted throu...