Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation

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...

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Bibliographic Details
Main Authors: Abdalwali Lutfi, Ahmad Farhan Alshira’h, Malek Hamed Alshirah, Hassan Ali Al-Ababneh, Mahmaod Alrawad, Mohammed Amin Almaiah, Firas Abu Dalbouh, Ali Mustafa Magablih, Fatihelelah Mohammed Mohammed, Mohamed Wedad Alardi
Format: Article
Language:English
Published: Elsevier 2023-09-01
Series:Journal of Open Innovation: Technology, Market and Complexity
Subjects:
VAT compliance
Government spending
Tax service quality
Moderating role of tax knowledge
Online Access:http://www.sciencedirect.com/science/article/pii/S2199853123002007

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