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Keywords: Fiscal awareness
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Journal Articles
A conceptual framework of tax knowledge
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2019) 27 (6): 823–839.
Published: 19 June 2019
... knowledge. General tax knowledge relates to a need to have a fiscal awareness; procedural tax knowledge refers to understanding tax compliance procedures; and legal tax knowledge pertains to a need to understand regulations. Practical implications The proposed framework may assist future research...
