Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation

• Published in: Journal of open innovation Vol. 9; no. 3; p. 100098
• Main Authors: Lutfi, Abdalwali, Alshira’h, Ahmad Farhan, Alshirah, Malek Hamed, Al-Ababneh, Hassan Ali, Alrawad, Mahmaod, Almaiah, Mohammed Amin, Dalbouh, Firas Abu, Magablih, Ali Mustafa, Mohammed, Fatihelelah Mohammed, Alardi, Mohamed Wedad
• Format: Journal Article
• Language: English
• Published: Elsevier Ltd 01.09.2023; Elsevier
• Subjects: Government spending; Moderating role of tax knowledge; Tax service quality; VAT compliance; Moderating role of tax knowledge; Government spending; VAT compliance; Tax service quality

Despite tax being a fundamental method to redistribute wealth and achieve a sustainable economic and social system, tax agencies and institutions in most countries are struggling with low tax collections. This issue is often attributed to the level of compliance among taxpayers. To gain more insight...