#3145. Do public governance and patriotism matter? Sales tax compliance among small and medium enterprises in developing countries: Jordanian evidence

January 2027publication date
Proposal available till 29-05-2025
4 total number of authors per manuscript5500 $

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Journal’s subject area:
Finance;
Business, Management and Accounting (all);
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Abstract:
The article examines the impact of patriotism and government on sales tax compliance by small and medium-sized enterprises (SMEs) and examines the interaction between patriotism and government on sales tax compliance. The results show that patriotism and good governance increase and improve sales tax compliance. The findings also confirmed the impact of patriotism on the relationship between public administration and sales tax compliance.
Keywords:
Patriotism; Public governance; Sales tax compliance; SMEs

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