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Keywords: Value added tax compliance
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Journal Articles
Investigations, complexity, sanctions and VAT compliance: the moderating role of national pride in Jordanian family SMEs
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting 1–28.
Published: 12 June 2026
... component of tax compliance discourse, according to Casal et al. (2016) , is the idea of deterrent measures employed by tax authorities to combat tax non-compliance. The variables impacting value-added tax compliance are discussed in this section. The purpose of a tax investigation...
