2021
DOI: 10.37227/jibm-2021-09-1496
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A Study on Critical Factors of Tax Compliance Behaviour among Small and Medium Enterprises in Libya

Abstract: Tax compliance can be described as the level to which taxpayers obey or fail to obey the rules of taxation of their country. This is an admitted fact that the aim of an effective administration of tax is to enhance the voluntary compliance of tax with the use of all possible approaches that may include penalties as well. The primary purpose of this study is to assess the tax compliance behaviour among small and medium enterprises in Libya. This study provides a cornerstone for those who are looking for the rea… Show more

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