This study examines VAT compliance factors among SMEs in Nigeria. Specifically, the study
assesses the influence of Taxpayer Perception and Attitudes (TPA), Organizational …

This study aims to obtain the results of value added tax (VAT) compliance through
behavioral decision theory with work personal attributes of the taxpayer's, tax understanding …

This study aims to scrutinize the interconnection between attitude variables and tax
compliance behavior of the taxpayers. The survey research study regarding the people's …

Tax compliance is important as it has a direct impact on revenue for most governments
around the world. Despite the reforms that the Kenya Revenue Authority has been …

Public policy must consider the intricate relationship between social justice, economic
fairness, and taxation equity. Uganda's employment income withholding tax policy aims to …

The purpose of the study focused on exploring areas of mending the tax net from the tax
officials' perspective. The theoretical framework for this study was anchored on the …

The paper made a factor analysis of the variables that shape the tax morale of individuals in
developing economies as well as the factors that citizens considered to be important in …

The tax non-compliance issue is a global issue that happens all over the world, including in
Malaysia. Tax non-compliance requires tax administrators to identify suitable and …

The study focused on taxpayers' attitude and demographic analyses of SMEs operators in
Rivers and Akwa-Ibom States–Nigeria. It was motivated by the need for Nigerian tax …

The paper made a factor analysis of the variables that shape the tax morale of individuals in
developing economies as well as the factors that citizens considered to be important in …