Determinants of tax non-compliance behaviour of Yemeni SMEs : a moderating role of Islamic religious perspective

Tax non-compliance behaviour has been addressed as a continuous serious concern globally. However, empirical research on tax non-compliance in Yemen is still scarce. The major purpose of this study was to investigate the issue of income tax non-compliance behaviour in Yemeni SMEs from two theoretica...

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Bibliographic Details
Main Author:	Al-Ttaffi, Lutfi Hassen Ali
Format:	Thesis
Language:	English English
Published:	2017
Subjects:	HD60 Small Business. HJ4771.6 Income Tax. Tax Returns.
Online Access:	https://etd.uum.edu.my/7605/1/s900007_01.pdf https://etd.uum.edu.my/7605/2/s900007_02.pdf https://etd.uum.edu.my/7605/ http://sierra.uum.edu.my/record=b1698405~S1
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