Determinants of Small Business Tax Compliance Behaviour: Evidence From Zimbabwean Small Businesses

Determinants of Small Business Tax Compliance Behaviour: Evidence From Zimbabwean Small Businesses

Many developing countries have implemented tax regulations for small enterprises and the simplification of tax systems in recent times. Tax compliance attitudes within this sector vary significantly due to the high cost to comply and the technical nature of tax law. Many different factors influence...

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Bibliographic Details
Main Authors: Munyaradzi DUVE, Danie SCHUTTE, Manjit KOUR
Format: Article
Language:English
Published: Studia Universitatis Babes-Bolyai 2024-12-01
Series:Studia Universitatis Babeş-Bolyai Negotia
Subjects:
tax morale
tax compliance
corruption
tax office relationships
presumptive taxation
Online Access:https://studia.reviste.ubbcluj.ro/index.php/subbnegotia/article/view/8641
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