Padi, Abigail; Musah, Alhassan; Blay, Marshall Wellington; … - In: Journal of economic criminology 9 (2025), pp. 1-9
This paper investigates the drivers of Value Added Tax (VAT) compliance among small and medium-scale enterprises (SMEs) in Ghana using a multi-dimensional approach. From a sample size of 520 SMEs, data was collected using structured questionnaires, while the dataset was analysed using Partial...