Lutfi, Abdalwali; Alshira’h, Ahmad Farhan; Malek … - In: Journal of open innovation : technology, market, and … 9 (2023) 3, pp. 1-14
-economic determinants such as probability of detection, tax complexity, tax penalty, tax sanctions, tax ethics, tax justice, government … spending, and tax services quality impact VAT compliance decisions, The study drew a random sample of 770 retail industry …