Tax compliance behaviour of small business enterprises in Uganda

Purpose This study aims to investigate the extent to which the theory of reasoned action (TRA) can be used to explain tax compliance among small business enterprises (SBEs) in Uganda and extends the application and relevance of the theory to a new area of tax compliance. It contributes the TRA, as a...

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Veröffentlicht in:	Journal of financial crime 2019-10, Vol.26 (4), p.1117-1132
Hauptverfasser:	Kiconco, Rebecca Isabella, Gwokyalya, Waliya, Sserwanga, Arthur, Balunywa, Waswa
Format:	Artikel
Sprache:	eng
Schlagworte:	Behavior Companies Compliance Developing countries Economics Expected utility Game theory Influence LDCs Psychology Small business Social norms Social psychology Sociology Studies Tax administration Tax evasion Tax rates Tax returns Taxation Taxes Taxpayers Theory
Online-Zugang:	Volltext
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