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Cogent Business & Management Volume 10, 2023 - Issue 2
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Accounting, Corporate Governance & Business Ethics

The influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation

Nayef Mohammad Al-Rahamneh1 Business Faculty, Accounting Department, Amman Arab University, Amman, JordanCorrespondence[email protected]
,
Mo’taz Kamel Al Zobi1 Business Faculty, Accounting Department, Amman Arab University, Amman, Jordan
&
Zainol Bidin2 School of Accountancy, University Utara Malaysia (UUM), Sintok, Malaysia
Article: 2220478 | Received 29 Apr 2023, Accepted 29 May 2023, Published online: 06 Jun 2023

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Nasir Albalawee & Amjed Al Fahoum. (2024) A novel legal analysis of Jordanian corporate governance legislation in the age of artificial intelligence. Cogent Business & Management 11:1.
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Azeez Olasunkanmi Ojo & Saheed Akande Shittu. (2023) Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria. Cogent Business & Management 10:2.
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