Purpose Most research on tax evasion focused on microeconomic variables revolving
around perceptions and decisions of individual taxpayers. However, a new wave of research …

This study investigates the factors that impact tax compliance in Micro, Small, and Medium
Enterprises (MSMEs) in Indonesia, focusing on tax knowledge, tax sanctions, tax corruption …

Purpose: The importance of SMEs in bolstering tax revenue streams, emphasizing their
significance in the fiscal landscape of developing economies. The Objective to explore the …

This study aims to assess, firstly, the potential for taxpayers' noncompliance from previous
studies that are dominant between tax avoidance and tax evasion due to active resistance in …

Despite the substantial efforts by the government, income tax compliance among small and
medium-sized enterprises (SMEs) in the manufacturing sector of Yemen is very low …

This article aimed to identify whether the politicized Yemeni tribes after the unification played
a negative role in transforming the building of the unified Yemeni state into a failed state …