Similar to many developing nations, Bangladesh's small and medium sector enterprises (SMEs) constitute some 90% of all businesses and play an important role in the country's economic growth and employment. This study investigates the nature and extent of the relationships between the complexity...

Choosing an appropriate business form is important for those commencing business, as making the wrong choice may result in economic inefficiencies for both the business and the broader economy. The myriad of issues that need to be considered in this choice includes tax rate exposure, governance,...

Despite the economic importance of small and medium enterprises (SMEs), little is known about their tax compliance perceptions, which may influence their compliance behavior. This is particularly so in relation to comparing the tax perceptions of New Zealand SMEs and their tax practitioners....