THE ROLE OF INCOME TAX SYSTEM STRUCTURE IN TAX NON-COMPLIANCE BEHAVIOUR AMONG SMEs IN YEMEN

THE ROLE OF INCOME TAX SYSTEM STRUCTURE IN TAX NON-COMPLIANCE BEHAVIOUR AMONG SMEs IN YEMEN

Tax is the main source of government revenue. However, a number of countries worldwide are increasingly besieged by challenges regarding compliance levels with the rules of tax systems. Thus, this paper aims to enhance an understanding of tax non-compliance behaviour by investigating the effect of t...

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Bibliographic Details
Main Authors: Lutfi Hassen Al-Ttaffi, Hijattulah Abdul-Jabbar, Saeed Awadh Bin-Nashwan
Format: Article
Language:English
Published: Universiti Utara Malaysia 2021-06-01
Series:The International Journal of Banking and Finance
Subjects:
tax non-compliance behaviour
tax system structure
smes
yemen
Online Access:https://e-journal.uum.edu.my/index.php/ijbf/article/view/11982

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