The Effect of tax fairness, peer influence, and moral obligation on sales tax evasion among Jordanian SMEs
Year of publication: |
2022
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Authors: | Nayef Mohammad Al-Rahamneh ; Bidin, Zainol |
Published in: |
Journal of risk and financial management : JRFM. - Basel : MDPI, ISSN 1911-8074, ZDB-ID 2739117-6. - Vol. 15.2022, 9, Art.-No. 407, p. 1-15
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Subject: | SMEs | moral obligation | peer influence | tax evasion | tax fairness | KMU | SME | Steuervermeidung | Tax avoidance | Umsatzsteuer | Sales tax | Steuergerechtigkeit | Tax fairness | Steuermoral | Tax compliance | Steuerstrafrecht | Criminal tax law |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.3390/jrfm15090407 [DOI] hdl:10419/274927 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
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