Tax System Automation and Value Added Tax Compliance; The Moderating Role of Obligation Cost
Irene Chiaji, Collins Kapkiyai & Daniel Kirui · South Asian Journal of Social Studies and Economics · 2024
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 Article
10.9734/sajsse/2024/v21i10886