Boateng, Kwakye; Omane-Antwi, Kwame Bosiako; Queku, Yaw … - In: Cogent Business & Management 9 (2022) 1, pp. 1-21
Theory (POT) and the Extended Parallel Process Model (EPPM) suggest that financial constraints and tax risk assessment could … research efforts have been directed toward tax risk assessment, financial constraints and tax compliance. This paper employs … studies have explored these variables: tax risk assessment, financial constraints and tax compliance. However, joint search …