Factors influencing the value added tax compliance in small and medium enterprises in Jordan
This study aims to obtain the results of value added tax (VAT) compliance through behavioral decision theory with work personal attributes of the taxpayer's, tax understanding and taxpayer education, and ability to pay theory with tax compliance cost and audit system as a connecting va...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Growing Science
2021-01-01
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| Series: | Management Science Letters |
| Online Access: | http://www.growingscience.com/msl/Vol11/msl_2020_391.pdf |