Tax risk assessment, financial constraints and tax compliance: A bibliometric analysis

Taxation is a fundamental source of revenue for governments. However, globally tax revenue performance has continuously been poor. This has been attributed largely to poor tax compliance behaviour. Theoretical arguments from Pecking Order Theory (POT) and the Extended Parallel Process Model (EPPM) s...

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Principais autores:	Kwakye Boateng, Kwame Bosiako Omane-Antwi, Yaw Ndori Queku
Format:	Artigo
Jezik:	Inglês
Izdano:	Taylor & Francis Group 2022-12-01
Serija:	Cogent Business & Management
Teme:	Tax Risk Assessment financial constraints tax compliance bibliometric analysis
Online dostop:	https://www.tandfonline.com/doi/10.1080/23311975.2022.2150117
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