Nayef Mohammad Al-Rahamneh; Zainol Bidin - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-15
Tax evasion remains a complex issue for tax authorities, policymakers, and researchers. While socio-psychological factors have been researched, their impact on tax evasion among SMEs has not yet been determined. This paper empirically analyses the effects of tax fairness, peer influence and...
