Nayef Mohammad Al-Rahamneh; Zainol Bidin - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-15
analyses the effects of tax fairness, peer influence and moral obligation, on sales tax evasion among Jordanian SME owners … had a significant negative effect on sales tax evasion behaviour among SME owner-managers. On the other hand, peer … influence positively and significantly impacted sales tax evasion behaviour. Thus, policymakers and tax authorities should …