The influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation

The influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation

AbstractGlobally, taxes is a crucial source of income for various governments. However, in spite of the numerous importance of taxes for the socioeconomic growth of developed and developing countries, Jordan as a developing country faces challenges of tax evasion. It is pivotal in this regard to red...

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Bibliographic Details
Main Authors: Nayef Mohammad Al-Rahamneh, Mo’taz Kamel Al Zobi, Zainol Bidin
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
tax transparency
moral obligation
tax evasion
SMEs
Jordan
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2220478

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2023.2220478

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