Kiconco, Rebecca Isabella; Gwokyalya, Waliya; … - In: Journal of Financial Crime 26 (2019) 4, pp. 1117-1132
Purpose: This study aims to investigate the extent to which the theory of reasoned action (TRA) can be used to explain tax compliance among small business enterprises (SBEs) in Uganda and extends the application and relevance of the theory to a new area of tax compliance. It contributes the...