Aims: This research sought to determine the moderating role of taxpayer education on the relationship between Alternative Dispute Resolution mechanisms (mediation, arbitration, and Early Neutral Evaluation), and tax compliance. Study Design/ Methodology: The research used an expl...
Open access
Research Article10.9734/sajsse/2025/v22i101191
Purpose: This study examined the moderated mediation effect of social value orientation and government trust on the relationship between tax service quality and tax compliance among small and medium enterprises (SMEs). Methodology: Guided by a positivist research philosophy and e...
Open access
Research Article10.9734/ajeba/2024/v24i101510
Aims: Actual revenues and expected revenue always differ, resulting in a shortfall in revenue collection. It is for this reason that the research sought to determine the moderating role of obligation cost on the relationship between Tax system automation and VAT compliance. Study...
Open access
Research Article10.9734/sajsse/2024/v21i10886