A descriptive analysis of tax evasion as a crime in a least developed country: The case of Yemen
This paper measures the perception of Yemeni citizens on the severity of tax evasion relative to other crimes and violations. Perception of tax evasion may somewhat explain the degree of non-compliance with tax laws.Using data from a self-administered survey and a structured interview, the results o...
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Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia