...Dorcus Kalembe; James Odongo; Twaha Kigongo Kaawaase; Louis Kalusa; Joseph Okello Purpose The purpose of this study was to assess whether nudging strategies steer tax compliance among small and medium enterprises (SMEs) in Uganda. Design/methodology/approach The study adopted a cross-sectional...

...Zainal Abidin Ngah; Norashikin Ismail; Nadiah Abd Hamid Purpose The purpose of this paper is to tackle one of the issues in tax evasion, that is from the perspective of fraudulent financial reporting amongst small and medium-sized enterprises (SMEs) in Malaysia. This study is intended to examine...

... input to the comprehension of the contemporary complexity. SMEs Polarization Democracy Underemployment Financial markets Intelligence Economic well-being National security Mass migration Political warfare Grey areas Mafia-type organizations Countering hybrid threats relates...

...Azhar Mohamad; Mohd Hasrol Zakaria; Zarinah Hamid Purpose The purpose of this study is to investigate the relationship between tax evasion and certain demographic factors such as location, engagement of tax agent, size and type of small- and medium-sized enterprises (SMEs) industry in Malaysia...

...Paul Gordon Dickinson Purpose – The aim of the paper is to identify key areas of criminality that affects SMEs and assess and link academic literature on criminality in relation to those areas with the empirical research. In effect to explore the business reality of the criminality environment...