Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation
Despite tax being a fundamental method to redistribute wealth and achieve a sustainable economic and social system, tax agencies and institutions in most countries are struggling with low tax collections. This issue is often attributed to the level of compliance among taxpayers. To gain more insight...
Main Authors: | , , , , , , , , , |
---|---|
Format: | Article |
Language: | English |
Published: |
Elsevier
2023-09-01
|
Series: | Journal of Open Innovation: Technology, Market and Complexity |
Subjects: | |
Online Access: | http://www.sciencedirect.com/science/article/pii/S2199853123002007 |