Tax knowledge and tax compliance determinants : evidence of value added tax (VAT) in Thailand

• 主要作者: Ranchida, Sangduang
• 格式: Thesis
• 语言: English; English
• 出版: 2016
• 主题: HJ4771.6 Income Tax. Tax Returns.
• 在线阅读: http://etd.uum.edu.my/8035/; https://sierra.uum.edu.my/record=b1698775~S1

This study examined the Value Added Tax (VAT) knowledge and the understanding of the Small and Medium Enterprises (SMEs) entrepreneurs who registered for VAT and investigated the determinants of VAT payers’ compliance levels. VAT is a significant source of the Thai government’s revenue. However, ver...