Determinants of sales tax evasion among SMEs in Jordan: The moderating effect of moral obligation

Despite the government’s extensive efforts, sales tax evasion among Jordanian Small and Medium-sized Enterprises (SMEs) is comparatively high, adversely influencing government revenues. The factors that influence SMEs sales tax evasion have not been sufficiently investigated, particularly in Jordan....

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Bibliographic Details

Main Author:	Al-Rahamneh, Nayef Mohammad Abdel-Nabi
Format:	Thesis
Language:	English English English
Published:	2022
Subjects:	HD60 Small Business. HJ4771.6 Income Tax. Tax Returns.
Online Access:	https://etd.uum.edu.my/10724/1/permission%20to%20deposit-allow%20embargo%2036%20months-s903758.pdf https://etd.uum.edu.my/10724/2/s903758_01.pdf https://etd.uum.edu.my/10724/3/s903758_02.pdf