Do sociodemographic characteristics of SME entrepreneurs influence their tax (non)compliance behaviour?
The studies in tax compliance, tax evasion and tax morale often largely focus on the economic and behavioural factors responsible for tax (non)compliance, but very little attempt has been made to determine the extent to which the sociodemographic characteristics of taxpayers influence their (non)com...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2023-09-01
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| Series: | Journal of Economic Criminology |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2949791423000088 |