Purpose The purpose of this study is to deploy and expand the theory of planned behaviour
(TPB) model with application to renewable energy investment by incorporating the …

Tax collection is a major concern among many governments all over the world. Questions
about tax compliance are as old as taxes themselves and history has shown that there has …

Tax compliance is a significant means for ensuring better revenue performance. Many
studies have adopted Theory of Planned Behavior (TPB) to investigate the factors …

GST is an indirect tax imposed on consumptions of goods & services. Current study
evaluated the prevalence of tax compliance, tax fairness and tax complexity for GST among …

The COVID-19 pandemic has significantly impacted Micro, Small, and Medium-sized
Enterprises (MSMEs) by causing reduced demand, supply chain disruptions, cash flow …

Tax compliance leads to reducing the fiscal deficit and public debt, thereby it provides
funding to satisfy the economic and social development. Despite the extensive government's …

Malaysia is one of the Islamic countries that integrate zakat in the tax system; Muslim
individual taxpayers can minimize tax payment by claiming zakat paid as a tax rebate which …

This study aims to identify the factors that motivate individual taxpayers' compliance to fiscal
obligations in Nigeria. 695 individual and corporate taxpayers in the densely populated and …

Tax noncompliance is widely believed as a major concern for all tax administration in almost
all countries. This issue calls for serious attention as the problem of noncompliance will …

As young workers represent 63.75% of the total labour workforce, ensuring tax compliance
among this demographic is imperative to mitigate revenue leakage. This study aimed to …