Ethical organisational culture, effective internal control systems and tax compliance of small and medium scale enterprises (SMEs): The role of corporate governance

Literature on tax compliance of SMEs have focused on economic factors, behavioural factors and psychological factors ignoring important factors like ethical organisational culture (EOC) and effective internal control system (EICS) on tax compliance. The study also included corporate governance (CG)...

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Главные авторы:	Alhassan Musah, Abigail Padi, Marshall Wellington Blay, Daniel Odei Okyere, Benjamin Siaw Ofori
Формат:	Artigo
Язык:	Inglês
Опубликовано:	Elsevier 2025-01-01
Серии:	Social Sciences and Humanities Open
Предметы:	Ethical organisational culture Effective internal control systems Corporate governance Tax compliance SMEs
Online-ссылка:	http://www.sciencedirect.com/science/article/pii/S2590291125000580
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