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 … questionnaires retrieved from the SMEs were analysed using Smart-PLS 3.0. The results revealed that tax fairness and moral obligation … significance of socio-psychological factors in mitigating tax evasion by examining the effects of tax fairness, peer influence, and …