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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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Principais autores: Alhassan Musah, Abigail Padi, Marshall Wellington Blay, Daniel Odei Okyere, Benjamin Siaw Ofori
Formato: Artigo
Idioma:Inglês
Publicado em: Elsevier 2025-01-01
coleção:Social Sciences and Humanities Open
Assuntos:
Ethical organisational culture
Effective internal control systems
Corporate governance
Tax compliance
SMEs
Acesso em linha:http://www.sciencedirect.com/science/article/pii/S2590291125000580
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