An investigation of the determinants of tax compliance among Yemeni manufacturing SMEs using the fisher model

• Main Authors: Abd Obaid, Mohammed Mahdi, Ibrahim, Idawati, Mat Udin, Noraza
• Format: Article
• Language: English
• Published: 2020
• Subjects: HB Economic Theory
• Online Access: http://repo.uum.edu.my/27399/1/IJPR%2024%204%202020%201809%201824.pdf; http://repo.uum.edu.my/27399/; http://doi.org/10.37200/IJPR/V24I4/PR201289

Tax compliance contributesto social and economic development by reducing government fiscal deficit, debt and generating finance for infrastructure. However, there are challenges resulting from corruption and low tax compliance behaviours among SMEs which hinders generation of adequate revenues by th...