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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
UUM Press
2021
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/29216/1/IJBF%2016%2002%202021%2023-49.pdf https://doi.org/10.32890/ijbf2021.16.2.2 |