Ethical organisational culture, effective internal control systems and tax compliance of small and medium scale enterprises (SMEs): The role of corporate governance
Literature on tax compliance of SMEs have focused on economic factors, behavioural factors and psychological factors ignoring important factors like ethical organisational culture (EOC) and effective internal control system (EICS) on tax compliance. The study also included corporate governance (CG)...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2025-01-01
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| Series: | Social Sciences and Humanities Open |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2590291125000580 |
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