Purpose The purpose of this paper is to establish the relationship between perceived grounds for tax non-compliance or compliance behaviors and perceived tax compliance factors. Design/methodology/approach The study employed a correlational and cross-sectional survey design seeking to understand...

Purpose The purpose of this study was to investigate the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of small business enterprises (SBEs) in a developing country in a single study. Design/methodology/approach...

Purpose The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked. Comparatively, tax compliance as a subject matter...

Purpose – Small business owners play an important role in the tax system. This paper seeks to establish a framework to highlight the particular tax situation of small business owners and the resulting implications, from a psychological perspective. Design/methodology/approach – A framework...

Purpose The purpose of this paper is to establish the relationship between tax fairness, isomorphic forces, strategic responses and tax compliance in Ugandan small and medium enterprises (SMEs). Design/methodology/approach This is a correlational and cross-sectional study using two respondent...

Purpose – This paper aims to explore the role of religiosity in determining taxpayers’ attitudes towards tax compliance and discusses likely explanations for the findings in the context of the literature. Design/methodology/approach – A sequential exploratory mixed-methods research design...

Purpose – For many decades, European national governments sought to stamp out undeclared work using a repressive approach. In the changing economic context of declining employment participation rates, however, the European Commission has called for a new approach to transform undeclared work...

It is internationally acknowledged that small and medium enterprises (SMEs) play a vital role in enhancing a country’s economic growth and in creating jobs. It is therefore in the public interest and in the interests of all governments to support SMEs. A study concentrating on the tax function...

While it is assumed that the alternative with a larger profit is preferred to that with a smaller profit according to the traditional cost-benefit (linear) model, it is demonstrated that the lower discount accompanied by a price of zero is preferred to the larger discount without a price of...

Abstract In the name of combating COVID-19, many countries have enacted laws that restrict citizens’ freedom of movement and freedom to operate businesses. These laws attempt to use the expressive effects of law and legal sanctions to make people conform to legal norms different from...