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

Globally, 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 reduce tax...

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Hlavní autoři:	Nayef Mohammad Al-Rahamneh, Mo’taz Kamel Al Zobi, Zainol Bidin
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	Taylor & Francis Group 2023-12-01
Edice:	Cogent Business & Management
Témata:	tax transparency moral obligation tax evasion SMEs Jordan
On-line přístup:	https://www.tandfonline.com/doi/10.1080/23311975.2023.2220478
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