Determinants of sales tax compliance in small and medium enterprises in Jordan: a call for empirical research

Taxation is a major source of revenue for majority of countries.Efficient tax administration and strategies is vital to minimize loss of revenues, as such losses could lead to continuous budget deficits.Non-compliance of tax provision is a global phenomenon. The causes for tax non compliance raise...

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Bibliographic Details
Main Authors: Alshir’ah, Ahmad Farhan, Abdul Jabbar, Hijattulah, Samsudin, Rose Shamsiah
Format: Article
Published: IDOSI Publications 2016
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