Taxes are levied in almost every country, primarily to raise revenue for government
expenditures. This study explores factors influencing tax compliance of small-and medium …

Purpose The purpose of this paper is to determine whether Hofstede's cultural dimensions
have a significant relationship with ethical decision-making among tax practitioners while …

Tax agents have important roles in tax systems as both advocates for their clients and
intermediaries for the tax authorities. The roles of tax agents are becoming more challenging …

Taxation is a complex and most important fiscal tool used by the government to balance
fiscal efficiency and the country's social wellbeing. As a result of the fourth industrial …

This study is aimed at providing empirical evidence on the effect of interactional fairness on
taxpayer compliance intentions with prevention efforts as a moderating variables. This study …

Tax compliance leads to reducing the fiscal deficit and public debt, thereby it provides
funding to satisfy the economic and social development. Despite the extensive government's …

The aim of this study is to achieve a better understanding of risk management as practised
by tax administrations of developed countries and to ascertain what prevents the developing …

This research explores the role of religiosity in tax compliance. Specifically, the role that
religiosity has on tax morale which, in turn, influences tax compliance. The aim of this …

This study examines compliance with tax laws by small and medium-sized enterprises
(SMEs) in Tamale Metropolis. It is fixated on tax knowledge, factors of tax compliance; the …

Penelitian ini menguji pengaruh pengetahuan perpajakan, religiusitas, budaya yang
diwakili empat dimensi budaya Hofstede (jarak kekuasaan, individualisme, maskulinitas dan …