How to cite this paper
Alshirah, A., Magablih, A & Alsqour, M. (2021). The effect of tax rate on sales tax compliance among Jordanian public shareholding corporations.Accounting, 7(4), 883-892.
Refrences
Abdul-Jabbar, H. (2009). Income tax non-compliance of small and medium enterprises in Malaysia: Determinants and tax compliance costs (Doctoral dissertation, Curtin University).
Abdul-Jabbar, H., & Pope, J. (2008). Exploring the relationship between tax compliance costs and compliance issues in Malaysia. Journal of Applied Law and Policy, 1(1), 1–20.
Adams, C., & Webley, P. (2001). Small business owners attitudes on VAT compliance in the UK. Journal of Economic Psychology, 22(1), 195–216.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-338.
Alm, J. (2019). What Motivates Tax Compliance?. Journal of Economic Surveys, 33(2), 353-388.
Alm, J. (1991). A perspective on the experimental analysis of taxpayer reporting. The Accounting Review, 66(3), 577–593.
Alm, J., Bahi, R., & Murray, M. N. (1990). Tax structure and tax compliance. Review of Economics & Statistics, 72(4), 603–613.
Alm, J., Jackson, B. R., & McKee, M. (1993). Fiscal exchange, collective decision institutions, and tax compliance. Journal of Economic Behavior & Organization, 22(3), 285–303.
Alm, J., McClelland, G. H., & Schulze, W. D. (1992). Why do people pay taxes? Journal of Public Economics, 48(1), 21–38.
Alm, J., & Torgler, B. (2011). Do ethics matter? tax compliance and morality. Journal of Business Ethics, 101(4), 635–651.
Alshir’ah, A. F., Abdul-Jabbar, H., & Samsudin, R. S. (2016). Determinants of sales tax compliance in small and medium enterprises in Jordan : A call for empirical research. World Journal of Management and Behavioral Studies, 4(1), 41–46.
Alshira’h, A. F., Abdul-Jabbar, H., & Samsudin, R. S. (2018). Sales tax compliance model for the Jordanian small and medium enterprises research. Journal of Advanced Research in Social and Behavioural Sciences, 10(2), 115–130.
Alshira'h, A. F., & Abdul-Jabbar, H. (2019a). The effect of tax fairness on sales tax compliance among Jordanian manufacturing SMEs. Academy of Accounting and Financial Studies Journal, 23(2), 1-11.
Alshira’h, A. F. (2019). The effect of peer influence on sales tax compliance among Jordanian SMEs. International Journal of Academic Research in Business and Social Sciences, 9(3), 710-721
Alshira’h, A. F. A. (2018). Determinants of sales tax compliance among Jordanian SMEs: the moderating effect of public governance (Unpublished Doctoral dissertation, Universiti Utara Malaysia).
Alshira’h, A. F., Abdul-Jabbar, H., & Samsudin, R. S. (2019). The effect of tax moral on sales tax compliance among Jordanian SMEs. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(1), 30-41.
Alshira’h, A. F., AL-Shatnawi, H. M., Alsqour, M. K., Alshirah, M. H. (2020). The Influence of Tax Complexity on Sales Tax Compliance among Jordanian SMEs. International Journal of Academic Research in Accounting, Finance and Management Sciences, 10 (1), 250-260
Alshira'h, A. F., & Abdul-Jabbar, H. (2019b). A conceptual model of sales tax compliance among Jordanian SMEs and its implications for future research. International Journal of Economics and Finance, 11(5), 114-114.
Alshira'h, A. F., & Abdul-Jabbar, H. (2020). Moderating role of patriotism on sales tax compliance among Jordanian SMEs. International Journal of Islamic and Middle Eastern Finance and Management 13(3), 389-415Arachi, G., & Santoro, A. (2007). Tax enforcement for SMEs : lessons from the Italian experience ? eJournal of Tax Research, 5(2), 225–243.
Alshira'h, A.F., Al-Shatnawi, H.M., Al-Okaily, M., Lutfi, A. and Alshirah, M.H. (2020). Do public governance and patriotism matter? Sales tax compliance among small and medium enterprises in developing countries: Jordanian evidence", EuroMed Journal of Business, Vol. ahead-of-print No. ahead-of-print
Alshirah, M. H., Rahman, A. A., & Mustapa, I. R. (2020). Board of directors' characteristics and corporate risk disclosure: the moderating role of family ownership. EuroMed Journal of Business, 15(2), 219-252.
Barbuta-Misu, N. (2011). A review of factors for tax compliance.
Batten, D., & Matthews, S. (2003). Direct Use of Tax Data for the Annual Survey of Manufactures. Variable Selection Study, Internal Statistics Canada Document.
Bird, R. M., & Martinez-Vazquez, J. (2008). Tax effort in developing countries and high income countries: The impact of corruption, voice and accountability. Economic Analysis and Policy, 38(1), 55–71.
Birškytė, L. (2014). The impact of trust in government on tax paying behavior of nonfarm sole proprietors. Analele Ştiinţifice ale Universităţii» Alexandru Ioan Cuza «din Iaşi. Ştiinţe economice, 61(1), 1-15.
Brown, R., & Mazur, M. (2003). IRS â€TM s comprehensive approach to compliance measurement. National Tax Journal, 56(3), 689–700.
Bruce-Twum, E. (2014). Gift tax compliance in Ghana, an empirical study. Journal of Finance and Accounting, 2(1), 1-7.
Chau, G., & Leung, P. (2009). A critical review of Fischer’s tax compliance model: A research systhesis. International Accounting, Auditing and Taxation, 1(2), 34–40.
Christensen, A.L., Weihrich, S.G. & Gerbing, M.D. (1994). The impact of education on perceptions of tax fairness. Advances in Taxation, 6, 63-94.
Das-Gupta, A., & Gang, I. (2003). Value added tax evasion , auditing and transactions matching. Inl. Maclarn(2003) Institutional elements of tax design and reform. The World Bank, Washington, USA.
Devos, K. (2005). The attitudes of tertiary students on tax evasian. eJournal of Tax Research, 3(2), 222–273.
Faridy, N., Freudenberg, B., Sarker, T., & Copp, R. (2016). The hidden compliance cost of VAT: An exploration of psychological and corruption costs of VAT in a developing country. eJournal of Tax Research, 14(1), 166–205.
Feld, L. P., & Frey, B. (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law and Policy, 29(1), 102–120.
Giesecke, J., & Tran, N. H. (2012). A general framework for measuring VAT compliance rates. Applied Economics, 44(15), 1867-1889.
Green, S. B. (1991). How many subjects does it take to do a regression analysis? Multivariate Behavioral Research, 26(3), 499-510.
Gundarapu, S., & Vadde, S. (2012). Factors That Influence Rental Tax Payers’ Compliance With Tax System: an Empirical Study Of Mekelle City, Ethiopia. Researchers World-International Refereed Research Journal of Arts. Science & Commerce, 3(2).
Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40, 414-433.
Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106-121.
Hair, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Sage Publications.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a Silver Bullet. Journal of Marketing Theory and Practice, 19(2), 139–151.
Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced issues in partial least squares structural equation modeling. Sage Publications
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis (7th Ed). Upper Saddle River, NJ: Prentice Hall.
Hauptman, L., Horvat, M., & Korez-Vide, R. (2014). Improving tax administration's services as a factor of tax compliance: The case of tax audit. Lex localis, 12(3), 481-501.
Inasius, F. (2019). Factors influencing SME tax compliance: Evidence from Indonesia. International Journal of Public Administration, 42(5), 367-379.
Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: Findings, problems, and prospects. Journal of accounting literature, 5(1), 125-165.
JESC. (2014). Tax evasion in Jordan: causes, ways.www.esc.jo.
Kasipillai, J., & Abdul-Jabbar, H. (2006). Gender and ethnicity differences in tax compliance. Asian Academy of Management Journal, 11(2), 73–88.
Kasipillai, J., Aripin, N., & Amran, N. A. (2003). The influence of education on tax avoidance and tax evasion. eJournal of Tax Research, 1(2), 134–146.
Kirchler, E., Kogler, C., & Muehlbacher, S. (2014). Cooperative tax compliance: From deterrence to deference. Current Directions in Psychological Science, 23(2), 87–92.
Kirchler, E., Niemirowski, A., & Wearing, A. (2006). Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers. Journal of Economic Psychology, 27(4), 502–517.
Kirchler, E., & Wahl, I. (2010). Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance. Journal of Economic Psychology, 31(3), 331–346.
Kuehn, Z. (2014). Tax rates, governance, and the informal economy in high‐income countries. Economic Inquiry, 52(1), 405-430.
Likhovski, A. (2007). Training in citizenship: Tax compliance and modernity. Law & Social Inquiry, 32(3), 665–700.
Lutfi, A. (2020). Investigating the Moderating Role of Environmental Uncertainty between Institutional Pressures and ERP Adoption in Jordanian SMEs. Journal of Open Innovation: Technology, Market, and Complexity, 6(3), 91.
Marandu, E. E., Mbekomize, C. J., & Ifezue, A. N. (2015). Determinants of tax compliance: A review of factors and conceptualizations. International Journal of Economics and Finance, 7(9), 207-218.
Mascagni, G., Moore, M., & Mccluskey, R. (2014). Tax revenue mobilisation in developing countries: Issues and challenges(Working Paper). Eruopean Parliment, Directorate-General for External Policies of the Union.
McKerchar, M., & Evans, C. (2009). Sustaining growth in developing economies through improved taxpayer compliance: challenges for policy makers and revenue authorities. eJournal of Tax Research, 7(2), 171–201.
Modugu, P. K., Eragbhe, E., & Izedonmi, F. (2012). Government accountability and voluntary tax compliance in Nigeria. Research Journal of Finance and Accounting, 3(5), 69-76.
Mukhlis, I., Utomo, S. H., & Soesetyo, Y. (2014). Increasing tax compliance through strengthening capacity of education sector for export oriented SMEs handicraft field in East Java Indonesia. European Scientific Journal, 10(7).
Palil, M. R., & Mustapha, A. F. (2011). Factors affecting tax compliance behaviour in self assessment system. African Journal of Business Management, 5(33), 12864–12872.
Pellizzari, P., & Rizzi, D. (2014). Citizenship and power in an agent-based model of tax compliance with public expenditure. Journal of Economic Psychology, 40, 35-48.
Pope, J., & Abdul-Jabbar, H. (2008). Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration. Small Enterprise Research, 16(1), 47–60.
Richardson, G. (2006). Determinants of tax evasion: A cross-country investigation. Journal of international Accounting, Auditing and taxation, 15(2), 150-169.
Ritsatos, T. (2014). Tax evasion and compliance: from the neo classical paradigm to behavioural economics, a review. Journal of Accounting & Organizational Change, 10(2), 244–262.
Sekaran, U., & Bougie, R. (2016). Research Methods For Business (Fifth Edit). John Wiley & Sons, Inc. New York, NY, USA.
Sawyer, A. (2014). Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the Foreign account tax compliance Act. eJournal of Tax Research, 12(2), 285–318.
Seidu, A. N., Abdul, I. W., & Sebil, C. (2015). Modelling the causes of tax default among small and medium scale enterprises (SMEs) In the Tamale Metropolis of Ghana. European Scientific Journal, 11(1).
Shamsudin, S. M. (2012). Corporate governance and tax compliance: a study of SMEs in Malaysia (Doctoral dissertation, Universiti Teknologi MARA).
Slemrod, J. (2004). The economics of corporate tax selfishness. National Tax Journal, 57(4), 877–899.
Slemrod, J., Yitzhaki, S., 2002. Tax avoidance, evasion, and administration. In: Auerbach, A., Feldstein, M. (Eds.), Handbook of Public Economics,vol. 3.Elsevier Science, Amsterdam, pp. 1423–1470.
Strader, J., & Fogliasso, C. (1989). An investigation of some factors affecting taxpayer non-compliance. Accounting & Business Research, 20(77), 39–46.
Swistak, A. (2015). Tax penalties in SME tax compliance. FIinancial Theory and Practice, 40(1), 129–147.
Tabachnick, B. G., & Fidell, L. S. (2007). Using Multivariate Statistics (5th Ed.). Boston: Pearson Education Inc.
Tehulu, T. A., & Dinberu, Y. D. (2014). Determinants of tax compliance behavior in Ethiopia: The case of Bahir Dar city taxpayers. Journal of Economics and Sustainable Development, 5(15), 268-280.
Torgler, B. (2003a). Tax morale, rule-governed behaviour and trust. Constitutional Political Economy, 14(2), 119-140.
Torgler, B. (2003b). To evade taxes or not to evade: that is the question. The Journal of Socio-Economics, 32(3), 283-302.
Torgler, B., & Schaltegger, C. A. (2005). Tax morale and fiscal policy (Unpublished Working Paper No. 1748). Center for Research in Economics, Management and the Arts.
Vogel, J. (1974). Taxation and public opinion in Sweden: An interpretation of recent survey data. National Tax Journal, 27(4), 499-513.
Weber, T. O., Fooken, J., & Herrmann, B. (2014). Behavioural economics and taxation. European Commission Taxation Papers.
Woodward, L., & Tan, L. M. (2015). Small business owners' attitudes toward GST compliance: a preliminary study. Austl. Tax F., 30, 517.
Young Entrepreneure Association. (2011). Small and medium business agenda. Http://www.cipe-Arabia.org/.
Abdul-Jabbar, H., & Pope, J. (2008). Exploring the relationship between tax compliance costs and compliance issues in Malaysia. Journal of Applied Law and Policy, 1(1), 1–20.
Adams, C., & Webley, P. (2001). Small business owners attitudes on VAT compliance in the UK. Journal of Economic Psychology, 22(1), 195–216.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-338.
Alm, J. (2019). What Motivates Tax Compliance?. Journal of Economic Surveys, 33(2), 353-388.
Alm, J. (1991). A perspective on the experimental analysis of taxpayer reporting. The Accounting Review, 66(3), 577–593.
Alm, J., Bahi, R., & Murray, M. N. (1990). Tax structure and tax compliance. Review of Economics & Statistics, 72(4), 603–613.
Alm, J., Jackson, B. R., & McKee, M. (1993). Fiscal exchange, collective decision institutions, and tax compliance. Journal of Economic Behavior & Organization, 22(3), 285–303.
Alm, J., McClelland, G. H., & Schulze, W. D. (1992). Why do people pay taxes? Journal of Public Economics, 48(1), 21–38.
Alm, J., & Torgler, B. (2011). Do ethics matter? tax compliance and morality. Journal of Business Ethics, 101(4), 635–651.
Alshir’ah, A. F., Abdul-Jabbar, H., & Samsudin, R. S. (2016). Determinants of sales tax compliance in small and medium enterprises in Jordan : A call for empirical research. World Journal of Management and Behavioral Studies, 4(1), 41–46.
Alshira’h, A. F., Abdul-Jabbar, H., & Samsudin, R. S. (2018). Sales tax compliance model for the Jordanian small and medium enterprises research. Journal of Advanced Research in Social and Behavioural Sciences, 10(2), 115–130.
Alshira'h, A. F., & Abdul-Jabbar, H. (2019a). The effect of tax fairness on sales tax compliance among Jordanian manufacturing SMEs. Academy of Accounting and Financial Studies Journal, 23(2), 1-11.
Alshira’h, A. F. (2019). The effect of peer influence on sales tax compliance among Jordanian SMEs. International Journal of Academic Research in Business and Social Sciences, 9(3), 710-721
Alshira’h, A. F. A. (2018). Determinants of sales tax compliance among Jordanian SMEs: the moderating effect of public governance (Unpublished Doctoral dissertation, Universiti Utara Malaysia).
Alshira’h, A. F., Abdul-Jabbar, H., & Samsudin, R. S. (2019). The effect of tax moral on sales tax compliance among Jordanian SMEs. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(1), 30-41.
Alshira’h, A. F., AL-Shatnawi, H. M., Alsqour, M. K., Alshirah, M. H. (2020). The Influence of Tax Complexity on Sales Tax Compliance among Jordanian SMEs. International Journal of Academic Research in Accounting, Finance and Management Sciences, 10 (1), 250-260
Alshira'h, A. F., & Abdul-Jabbar, H. (2019b). A conceptual model of sales tax compliance among Jordanian SMEs and its implications for future research. International Journal of Economics and Finance, 11(5), 114-114.
Alshira'h, A. F., & Abdul-Jabbar, H. (2020). Moderating role of patriotism on sales tax compliance among Jordanian SMEs. International Journal of Islamic and Middle Eastern Finance and Management 13(3), 389-415Arachi, G., & Santoro, A. (2007). Tax enforcement for SMEs : lessons from the Italian experience ? eJournal of Tax Research, 5(2), 225–243.
Alshira'h, A.F., Al-Shatnawi, H.M., Al-Okaily, M., Lutfi, A. and Alshirah, M.H. (2020). Do public governance and patriotism matter? Sales tax compliance among small and medium enterprises in developing countries: Jordanian evidence", EuroMed Journal of Business, Vol. ahead-of-print No. ahead-of-print
Alshirah, M. H., Rahman, A. A., & Mustapa, I. R. (2020). Board of directors' characteristics and corporate risk disclosure: the moderating role of family ownership. EuroMed Journal of Business, 15(2), 219-252.
Barbuta-Misu, N. (2011). A review of factors for tax compliance.
Batten, D., & Matthews, S. (2003). Direct Use of Tax Data for the Annual Survey of Manufactures. Variable Selection Study, Internal Statistics Canada Document.
Bird, R. M., & Martinez-Vazquez, J. (2008). Tax effort in developing countries and high income countries: The impact of corruption, voice and accountability. Economic Analysis and Policy, 38(1), 55–71.
Birškytė, L. (2014). The impact of trust in government on tax paying behavior of nonfarm sole proprietors. Analele Ştiinţifice ale Universităţii» Alexandru Ioan Cuza «din Iaşi. Ştiinţe economice, 61(1), 1-15.
Brown, R., & Mazur, M. (2003). IRS â€TM s comprehensive approach to compliance measurement. National Tax Journal, 56(3), 689–700.
Bruce-Twum, E. (2014). Gift tax compliance in Ghana, an empirical study. Journal of Finance and Accounting, 2(1), 1-7.
Chau, G., & Leung, P. (2009). A critical review of Fischer’s tax compliance model: A research systhesis. International Accounting, Auditing and Taxation, 1(2), 34–40.
Christensen, A.L., Weihrich, S.G. & Gerbing, M.D. (1994). The impact of education on perceptions of tax fairness. Advances in Taxation, 6, 63-94.
Das-Gupta, A., & Gang, I. (2003). Value added tax evasion , auditing and transactions matching. Inl. Maclarn(2003) Institutional elements of tax design and reform. The World Bank, Washington, USA.
Devos, K. (2005). The attitudes of tertiary students on tax evasian. eJournal of Tax Research, 3(2), 222–273.
Faridy, N., Freudenberg, B., Sarker, T., & Copp, R. (2016). The hidden compliance cost of VAT: An exploration of psychological and corruption costs of VAT in a developing country. eJournal of Tax Research, 14(1), 166–205.
Feld, L. P., & Frey, B. (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law and Policy, 29(1), 102–120.
Giesecke, J., & Tran, N. H. (2012). A general framework for measuring VAT compliance rates. Applied Economics, 44(15), 1867-1889.
Green, S. B. (1991). How many subjects does it take to do a regression analysis? Multivariate Behavioral Research, 26(3), 499-510.
Gundarapu, S., & Vadde, S. (2012). Factors That Influence Rental Tax Payers’ Compliance With Tax System: an Empirical Study Of Mekelle City, Ethiopia. Researchers World-International Refereed Research Journal of Arts. Science & Commerce, 3(2).
Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40, 414-433.
Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106-121.
Hair, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). Sage Publications.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a Silver Bullet. Journal of Marketing Theory and Practice, 19(2), 139–151.
Hair Jr, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2017). Advanced issues in partial least squares structural equation modeling. Sage Publications
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis (7th Ed). Upper Saddle River, NJ: Prentice Hall.
Hauptman, L., Horvat, M., & Korez-Vide, R. (2014). Improving tax administration's services as a factor of tax compliance: The case of tax audit. Lex localis, 12(3), 481-501.
Inasius, F. (2019). Factors influencing SME tax compliance: Evidence from Indonesia. International Journal of Public Administration, 42(5), 367-379.
Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: Findings, problems, and prospects. Journal of accounting literature, 5(1), 125-165.
JESC. (2014). Tax evasion in Jordan: causes, ways.www.esc.jo.
Kasipillai, J., & Abdul-Jabbar, H. (2006). Gender and ethnicity differences in tax compliance. Asian Academy of Management Journal, 11(2), 73–88.
Kasipillai, J., Aripin, N., & Amran, N. A. (2003). The influence of education on tax avoidance and tax evasion. eJournal of Tax Research, 1(2), 134–146.
Kirchler, E., Kogler, C., & Muehlbacher, S. (2014). Cooperative tax compliance: From deterrence to deference. Current Directions in Psychological Science, 23(2), 87–92.
Kirchler, E., Niemirowski, A., & Wearing, A. (2006). Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers. Journal of Economic Psychology, 27(4), 502–517.
Kirchler, E., & Wahl, I. (2010). Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance. Journal of Economic Psychology, 31(3), 331–346.
Kuehn, Z. (2014). Tax rates, governance, and the informal economy in high‐income countries. Economic Inquiry, 52(1), 405-430.
Likhovski, A. (2007). Training in citizenship: Tax compliance and modernity. Law & Social Inquiry, 32(3), 665–700.
Lutfi, A. (2020). Investigating the Moderating Role of Environmental Uncertainty between Institutional Pressures and ERP Adoption in Jordanian SMEs. Journal of Open Innovation: Technology, Market, and Complexity, 6(3), 91.
Marandu, E. E., Mbekomize, C. J., & Ifezue, A. N. (2015). Determinants of tax compliance: A review of factors and conceptualizations. International Journal of Economics and Finance, 7(9), 207-218.
Mascagni, G., Moore, M., & Mccluskey, R. (2014). Tax revenue mobilisation in developing countries: Issues and challenges(Working Paper). Eruopean Parliment, Directorate-General for External Policies of the Union.
McKerchar, M., & Evans, C. (2009). Sustaining growth in developing economies through improved taxpayer compliance: challenges for policy makers and revenue authorities. eJournal of Tax Research, 7(2), 171–201.
Modugu, P. K., Eragbhe, E., & Izedonmi, F. (2012). Government accountability and voluntary tax compliance in Nigeria. Research Journal of Finance and Accounting, 3(5), 69-76.
Mukhlis, I., Utomo, S. H., & Soesetyo, Y. (2014). Increasing tax compliance through strengthening capacity of education sector for export oriented SMEs handicraft field in East Java Indonesia. European Scientific Journal, 10(7).
Palil, M. R., & Mustapha, A. F. (2011). Factors affecting tax compliance behaviour in self assessment system. African Journal of Business Management, 5(33), 12864–12872.
Pellizzari, P., & Rizzi, D. (2014). Citizenship and power in an agent-based model of tax compliance with public expenditure. Journal of Economic Psychology, 40, 35-48.
Pope, J., & Abdul-Jabbar, H. (2008). Small and medium-sized enterprises and tax compliance burden in Malaysia: Issues and challenges for tax administration. Small Enterprise Research, 16(1), 47–60.
Richardson, G. (2006). Determinants of tax evasion: A cross-country investigation. Journal of international Accounting, Auditing and taxation, 15(2), 150-169.
Ritsatos, T. (2014). Tax evasion and compliance: from the neo classical paradigm to behavioural economics, a review. Journal of Accounting & Organizational Change, 10(2), 244–262.
Sekaran, U., & Bougie, R. (2016). Research Methods For Business (Fifth Edit). John Wiley & Sons, Inc. New York, NY, USA.
Sawyer, A. (2014). Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the Foreign account tax compliance Act. eJournal of Tax Research, 12(2), 285–318.
Seidu, A. N., Abdul, I. W., & Sebil, C. (2015). Modelling the causes of tax default among small and medium scale enterprises (SMEs) In the Tamale Metropolis of Ghana. European Scientific Journal, 11(1).
Shamsudin, S. M. (2012). Corporate governance and tax compliance: a study of SMEs in Malaysia (Doctoral dissertation, Universiti Teknologi MARA).
Slemrod, J. (2004). The economics of corporate tax selfishness. National Tax Journal, 57(4), 877–899.
Slemrod, J., Yitzhaki, S., 2002. Tax avoidance, evasion, and administration. In: Auerbach, A., Feldstein, M. (Eds.), Handbook of Public Economics,vol. 3.Elsevier Science, Amsterdam, pp. 1423–1470.
Strader, J., & Fogliasso, C. (1989). An investigation of some factors affecting taxpayer non-compliance. Accounting & Business Research, 20(77), 39–46.
Swistak, A. (2015). Tax penalties in SME tax compliance. FIinancial Theory and Practice, 40(1), 129–147.
Tabachnick, B. G., & Fidell, L. S. (2007). Using Multivariate Statistics (5th Ed.). Boston: Pearson Education Inc.
Tehulu, T. A., & Dinberu, Y. D. (2014). Determinants of tax compliance behavior in Ethiopia: The case of Bahir Dar city taxpayers. Journal of Economics and Sustainable Development, 5(15), 268-280.
Torgler, B. (2003a). Tax morale, rule-governed behaviour and trust. Constitutional Political Economy, 14(2), 119-140.
Torgler, B. (2003b). To evade taxes or not to evade: that is the question. The Journal of Socio-Economics, 32(3), 283-302.
Torgler, B., & Schaltegger, C. A. (2005). Tax morale and fiscal policy (Unpublished Working Paper No. 1748). Center for Research in Economics, Management and the Arts.
Vogel, J. (1974). Taxation and public opinion in Sweden: An interpretation of recent survey data. National Tax Journal, 27(4), 499-513.
Weber, T. O., Fooken, J., & Herrmann, B. (2014). Behavioural economics and taxation. European Commission Taxation Papers.
Woodward, L., & Tan, L. M. (2015). Small business owners' attitudes toward GST compliance: a preliminary study. Austl. Tax F., 30, 517.
Young Entrepreneure Association. (2011). Small and medium business agenda. Http://www.cipe-Arabia.org/.