-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 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 …

The main purpose of this paper is to investigate factors that influence taxpayers to engage in tax evasion. The … indicates that tax fairness, tax knowledge, and moral obligation significantly influence taxpayers to engage in tax evasion, and … tax evasion. …