Examining the Factors of Tax Non-Compliance: A Case Study of Small and Medium Enterprises in Metro Area
Hidden income is a business income and individual income should be recorded and taxed but taxpayers are not reported in full or not reported at all. In this paper we examine the determinants of tax non-compliance among Small and Medium Enterprises (SMEs) in Metro area. 150 questionnaires were distri...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
EDP Sciences
2017-01-01
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Series: | SHS Web of Conferences |
Subjects: | |
Online Access: | https://doi.org/10.1051/shsconf/20173600017 |