Foreign Literature

Tax Knowledge and tax Compliance of Small and Medium Enterprise in Ghana
Taxes are necessary to finance government expenditures. They may also be used to influence
economic behavior in order to achieve certain policy objectives, such as promoting growth or
reducing inequality. Furthermore, taxes are an important source of revenue for governments,
which can be used to finance a wide variety of public goods and services. Tax knowledge is
having been recognized as a factor in tax compliance.
Tax knowledge can also help business owners understand their tax responsibilities and ensure
they are complying with the law. Business owners who have knowledge about tax issues can
also take advantage of tax deductions and credits that they may be eligible for.
James and Alley (2002) define tax compliance as “the willingness of individuals and other
taxable entities to act in accordance within the spirit as well as the letter of tax law and
administration without the application of enforcement activity.” Compliance is voluntary
because taxpayers choose to comply in order to avoid penalties. Tax compliance is a key element
of a well-functioning tax system because it ensures that taxes are paid accurately and on time.
The study found that small and medium enterprise in Ghana have a limited knowledge about tax
and their understanding of tax compliance is low. The study also found that the factors that
influence small and medium enterprise tax compliance behavior are their level of awareness of
tax their understanding of their tax obligations, the availability of resources to comply with tax
obligations, and the level of enforcement of tax laws.
There are many factors that affect taxpayer’s compliance, and tax knowledge is just one of them.
Studies have shown that taxpayers may be more likely to comply with the tax laws if they
understand them and if they feel that they are being treated fairly by the tax authorities. Other
factors that can affect compliance include the taxpayer’s perception of the risk of getting caught,
the amount of tax due, and the ease of filing and paying taxes.
Tax knowledge and tax compliance are two of the most important aspects of running a
successful small or medium-sized enterprise (SME) in Ghana. Tax knowledge is the
understanding of the various taxes that are applicable to the business, and tax compliance is the
ability to comply the laws and regulations that governing payment of taxes. Tax knowledge is
essential for SMEs in Ghana because it allows them to understand the various taxes that are
applicable to their business. This includes income tax, value-added tax (VAT), and other taxes
such as property tax, payroll tax, and excise tax. Knowing the applicable taxes helps SMEs to
plan their finances and budget accordingly. It also helps them to understand the implications of
not paying taxes,
The main point of tax knowledge and tax compliance of Small and Medium Enterprise in Ghana
is to help small and medium businesses in Ghana understand and comply with tax laws in order
to minimize tax liability and maximize profits. This is important because small and medium
businesses are the backbone of the Ghanaian economy and compliance with tax laws can help
them to be more successful. Small and medium-sized enterprises (SMEs) are the backbone of the
Ghanaian economy, accounting for over 90% of businesses and employing more than half of the
country’s workforce. Despite their importance, SMEs in Ghana face a number of challenges,
including limited access to finance, inadequate infrastructure, and a lack of tax knowledge and
compliance.
Tax knowledge and compliance are essential for any business, but particularly for SMEs in
Ghana. Without a basic understanding of the tax system, SMEs are unable to take advantage of
the various tax incentives and deductions available to them. This can lead to overpayment of
taxes, which can have a significant impact on the profitability of the business. Furthermore, non-
compliance with tax laws can lead in costly penalties and fines, which can further reduce the
profitability of the business.
The lack of tax knowledge and compliance among SMEs in Ghana is due to a number of factors.
First, many SMEs lack the resources to hire qualified tax professionals to advise them on tax
matters. Second, the tax laws in Ghana are complex and constantly changing, making it difficult
for SMEs to keep up with the latest developments. Finally, there is a lack of awareness among
SMEs about the various tax incentives and deductions available to them.
In order to address the issue of tax knowledge and compliance among SMEs in Ghana, the
government should take a number of steps. First, it should provide SMEs with access to
qualified tax professionals who can provide them with advice and guidance on tax matters.
Second, the government should simplify the tax laws and make them more accessible to SMEs.
Finally, the government should launch an awareness campaign to educate SMEs about the
various tax incentives and deductions available to them.
In conclusion, tax knowledge and compliance are essential for SMEs in Ghana. Without a basic
understanding of the tax system, SMEs are unable to take advantage of the various tax incentives
and deductions available to them. The government should take steps to address the issue of tax
knowledge and compliance among SMEs in Ghana, such as providing access to qualified tax
professionals, simplifying the tax laws, and launching an awareness campaign.

Reference:
Twum, K.K, et al. (2020). Tax Knowledge and tax Compliance of Small and Medium Enterprise
in Ghana. South East Asia Journal of Contemporary Business, Economics and Law, Vol. 21,
Issue 5 (April) ISSN 2289-1560.
[Link]
fbclid=IwAR13JRIdr5rTH6QyVJCTuzQ8yyewQK4Q-uPKebwnuedViJlAgSqlUEqz3oY
Foreign Literature
Tax Compliance of Small Business Owners: A Literature Review and Conceptual Framework
This study is intended to examine the tax compliance literature for small business owners and to
develop a conceptual framework for understanding tax compliance behavior. A recent study
examined tax compliance by small business owners. This study was conducted by reviewing
existing literature on the subject and developing a conceptual framework to guide the research.
The study was conducted in order to provide a foundation for future research on tax compliance
within the small business owner population The study found that there is a lack of empirical
research on tax compliance of small business owners. However, the limited research that is
available suggests that small business owners may be more likely to engage in tax
noncompliance than larger businesses or other groups of taxpayers.
This study provides us with a better understanding of tax compliance for small business owners
by pointing out that tax decisions tend to be made by small business owners and have a personal
impact on them, which may be called an individual decision-maker. This reasoning forms the
basis for what we consider the main contribution of this study. If you’re a part of a conceptual
framework, identifying key and unique features non-compliance may occur, knowledge
requirements and decision frameworks that may inform small business owners’ perception of
and reaction to taxation.
The study found that business owners are often at high risk for tax evasion, due to their many
opportunities to cheat on their taxes. However, the study also found that most business owners
are honest and comply with the tax code. Therefore, the study’s goal was partially reached, as it
provided a better understanding of the factors that influence tax compliance among business
owners.
This study cites business owners as a high-risk group for tax evasion because they have many
opportunities to cheat on their taxes. This is due to their access to potential loopholes in the tax
code and their ability to manipulate their financial records. The results of the study on the tax
compliance of small business owners have revealed some interesting insights. It appears that
small business owners are generally compliant with their tax obligations, but there are some
areas where they could improve. This suggests that providing small business owners with
education and training on the tax system could help to improve their compliance. Finally, the
study revealed that small business owners are more likely to be compliant when they have access
to resources and support from the government.
The findings of the study indicated that small business owners may not be complying with tax
laws to the extent that they should be. The study also found that there are a number of factors
that influence tax compliance among small business owners. These factors include the size and
complexity of the business, the level of risk associated with noncompliance, and the attitudes of
the business owner towards tax compliance. The study concluded with a number of
recommendations for further research in this area. The recommendation section of the study
suggests ways in which the findings of the study can be used to further research on tax
compliance of small business owners.
In conclusion, the results of the study on the tax compliance of small business owners suggest
that providing small business owners with access to professional advice and support, education
and training on the tax system, and resources and support from the government could help to
improve their compliance. This could help to ensure that small business owners are paying their
fair share of taxes and contributing to the economy.

Reference:
Kamleitner, B., et al (2012). Tax Compliance of Small Business Owners: A Literature Review
and Conceptual Framework. International Journal of Entrepreneurial Behaviour & Research.
[Link]
ners_A_Literature_Review_and_Conceptual_Framework
Foreign Studies
Tax Knowledge and Tax Compliance Determinants in Self-Assessment System in Malaysia.
This research discusses the Tax Knowledge and Tax Compliance Determinants in Self-
Assessment System in Malaysia. It cites research that shows that taxpayers are more likely to
comply with tax laws when they understand the tax system and when they believe that the tax
system is fair. It also discusses the role of it is to ensure the taxpayers are aware of their
obligations and that they comply with these obligations. Tax compliance determinants include
factors such as tax knowledge, attitude to taxation, tax morale, perceived risk of detection, and
perceived severity of punishment. These factors can affect a taxpayer’s willingness or ability to
comply a tax law. In a SAS, it is important that taxpayers are aware of their tax obligations and
have a good understanding of the tax system so that they can accurately complete their tax
returns. It also important that taxpayers have a positive attitude towards taxation, a high tax
morale, and a fear of punishment for non-compliance in order to ensure compliance with tax
laws.
This study aims to investigate the tax knowledge and tax compliance determinants in a SAS in
Malaysia. The research found that tax knowledge and tax compliance determinants vary
depending on the taxpayer’s age, income, and education level.
This study aim of the self-assessment system is to improve tax compliance by making it easier
for taxpayers to understand and comply with their tax obligations. The key determinants of tax
compliance in a self-assessment system are tax knowledge and tax compliance attitudes. Tax
knowledge is important because it allows taxpayers to understand their tax obligations and how
to comply with them. Tax compliance are also important because they affect the likelihood that
taxpayers will comply with their tax obligations.
Tax knowledge and tax compliance are two important determinants of a successful taxation
system in Malaysia. Tax knowledge is the understanding of the tax system and its rules, while
tax compliance is the adherence to the rules and regulations of the tax system. Both of these
determinants are essential for the efficient functioning of the taxation system in Malaysia.
Tax knowledge is important for taxpayers to understand the tax system and its rules. This
knowledge helps taxpayers to make informed decisions about their tax obligations and to comply
with the tax laws. Taxpayers need to be aware of the different types of taxes, the rates applicable
to them, the deductions and exemptions available, and the filing requirements. Taxpayers also
need to understand the different types of tax credits and deductions that are available to them.
This knowledge helps them to make the most of their tax deductions and credits and to reduce
their tax liabilities.
Tax compliance is also an important determinant of a successful taxation system in Malaysia.
Tax compliance is the adherence to the rules and regulations of the tax system. Taxpayers need
to be aware of the different types of taxes, the rates applicable to them, the deductions and
exemptions available, and the filing requirements. Taxpayers also need to understand the
different types of tax credits and deductions that are available to them. Taxpayers need to ensure
that they file their taxes on time and pay the correct amount of taxes. Taxpayers also need to be
aware of the penalties and interest that may be imposed for non-compliance.
The taxation system in Malaysia is managed by the Inland Revenue Board (IRB) and the
Malaysian Tax Authority (MTA). The IRB is responsible for the collection of taxes and the
enforcement of the tax laws. The MTA is responsible for the administration of the taxation
system and the enforcement of the tax laws. The IRB and the MTA have implemented various
measures to ensure that taxpayers comply with the tax laws. These measures include the
introduction of the Self-Assessment System (SAS), which is an online system that allows
taxpayers to file their taxes electronically.
The SAS system has been designed to make the filing of taxes easier and more efficient. It also
helps to reduce the burden of compliance for taxpayers. The system allows taxpayers to file their
taxes online and to view their tax information. The system also provides taxpayers with the
ability to track their tax payments and to view their tax liabilities. The system also provides
taxpayers with the ability to access their tax records and to view their tax returns.
In conclusion, tax knowledge and tax compliance are two important determinants of a successful
taxation system in Malaysia. Taxpayers need to be aware of the different types of taxes, the rates
applicable to them, the deductions and exemptions available, and the filing requirements.
Taxpayers also need to understand the different types of tax credits and deductions that are
available to them. The Self-Assessment System (SAS) has been implemented to make the filing
of taxes easier and more efficient. The system also helps to reduce the burden of compliance for
taxpayers.

Palil, M.R. (2010). Tax Knowledge and Tax Compliance Determinants in Self-Assessment
System in Malaysia. [Link]
fbclid=IwAR3WFQCXYrEP71Xz5HuyFq4Kp9QZiCg-ebUaMOLyJzo1puf1H3i85s6tYMo
Foreign Study
Compliance with income tax administration among micro, small and medium enterprises in
Ghana.
The compliance with income tax administration among micro, small and medium enterprises
(MSMEs) in Ghana is an important issue that needs to be addressed. Tax compliance is an
important part of the economic development of any country, and Ghana is no exception. Tax
compliance is essential for the efficient functioning of the government and the economy as a
whole. This study will focus on the income related to tax compliance of MSMEs in Ghana.
The study aimed to study income tax administration compliance among micro, small and
medium-sized businesses in Ghana. The introduction provides a brief overview of the study,
while the objectives were to determine the level of compliance with income tax administration
among micro, small, and medium enterprises in Ghana and to identify the factors that influence
compliance with income tax administration among micro, small, and medium enterprises in
Ghana.
The research on compliance with income tax administration among micro, small and medium
enterprises (MSMEs) in Ghana is an important topic of study. The survey can be conducted
using a variety of methods, such as face-to-face interviews, telephone interviews, online surveys,
or mailed questionnaires. The methods used in this study were a literature review and a survey.
The survey should include questions about the MSMEs knowledge of income tax administration,
their attitudes towards income tax compliance, and their experiences with income tax
administration. The study will use a combination of quantitative and qualitative methods to
examine the income related to tax compliance of MSMEs in Ghana.
The results of the study showed that the level of compliance with income tax administration
among micro, small, and medium enterprises in Ghana was low. The factors that influenced
compliance with income tax administration among micro, small, and medium enterprises in
Ghana were ownership, gender, education, and experience. The results of the study on
compliance with income tax administration among micro, small and medium enterprises in
Ghana have revealed a number of important findings. It is clear that the majority of MSMEs in
Ghana are not compliant with income tax administration. This is largely due to a lack of
knowledge and understanding of the tax system, as well as a lack of resources and capacity to
comply.
The analysis will also provide an understanding of the various factors that influence SMEs
compliance with income tax administration. Finally, the study will include a discussion of the
findings and recommendations for future research. The discussion will provide an understanding
of the implications of the findings for policy makers and other stakeholders in the SME sector in
Ghana. Overall, the study of compliance with income tax administration among SMEs in Ghana
is an important topic of research.
The participants in this study were micro, small, and medium enterprises in Ghana. The
procedure for this study was to send an email with a link to the survey to the participants. The
instrument used in this study was a survey. The recommendation of this study was that the
government should implement measures to improve the level of compliance with income tax
administration among micro, small, and medium enterprises in Ghana.
The findings of this study have important implications for policy makers in Ghana. It is clear
that there is a need to improve the capacity of MSMEs to comply with income tax
administration. This could be achieved through the provision of more resources and training, as
well as the simplification of the tax system. It is important to ensure that MSMEs are aware of
their obligations and the consequences of non-compliance.
In conclusion, it is clear that there is a need for improved compliance with income tax
administration among MSMEs in Ghana. This can be achieved through the provision of more
resources and training, as well as the simplification of the tax system. Only then can the
government ensure that MSMEs are compliant with income tax administration and contribute
their fair share to the economy. This study was that the level of compliance with income tax
administration among micro, small, and medium enterprises in Ghana was low and that the
factors that influenced compliance with income tax administration among micro, small, and
medium enterprises in Ghana were ownership, gender, education, and experience.

Reference:
Peprah, C., et al (2020). Compliance with income tax administration among micro, small and
medium enterprises in Ghana.
[Link]
needAccess=true&role=button
Local Literature
Tax Awareness and Compliance of Micro and Small Enterprises
This research explains that tax compliance is low among enterprises because the cost of
compliance is high. Enterprises would rather focus their funds on operations and investment than
on paying taxes. The article also notes that there are few published studies on tax compliance
among micro-enterprises in the Philippines.
Tax awareness and compliance of micro and small enterprises in the Philippines is an important
issue that needs to be addressed. Micro and small enterprises are the backbone of the Philippine
economy, accounting for more than 99% of all businesses in the country. Despite their
importance, these businesses often lack the resources and knowledge to properly comply with
the country’s tax laws. This can lead to significant losses in government revenue and can have a
negative impact on the economy as a whole.
The government of the Philippines has taken steps to address this issue by introducing a number
of initiatives to promote tax awareness and compliance among micro and small enterprises.
These initiatives include providing tax education and training, simplifying the tax filing process,
and providing incentives for businesses that comply with the tax laws. Additionally, the
government has also implemented a number of measures to ensure that businesses are paying the
correct amount of taxes. These measures include increasing the number of tax audits and
introducing a system of penalties for businesses that fail to comply with the tax laws.
It is important for micro and small enterprises to be aware of their tax obligations and to comply
with the tax laws. This will ensure that the government is able to collect the necessary revenue to
fund public services and infrastructure, and will also help to create a level playing field for
businesses of all sizes. It also helps to ensure that businesses are not taking advantage of the
system and are paying their fair share of taxes.
In conclusion, tax awareness and compliance of micro and small enterprises in the Philippines is
an important issue that needs to be addressed. The government has taken steps to promote tax
awareness and compliance, but it is also important for businesses to be aware of their tax
obligations and to comply with the tax laws. Doing so will help to ensure that the government is
able to collect the necessary revenue to fund public services and infrastructure, and will also help
to create a level playing field for businesses of all sizes.

Reference:
Paco, D.L.J.A., & Quezon M.S. (2022). Tax Awareness and Compliance of Micro and Small
Enterprises. Journal of Positive School Psychology, 2022, Vol. 6, No. 4, 6264 – 628.
[Link]
Local Literature
Categorizing Taxpayers: A Mixed-Method Study on Small Business Tax Compliance in the
Philippines
This study aims to explore the factors that influence small business taxpayers’ compliance
behavior in the Philippines. The introduction provides an overview of the study, while the
objectives are to identify the factors that influence small business taxpayers’ compliance
behavior and to explore the differences in compliance behavior among small business taxpayers
in the Philippines.
The study used a mixed-method approach, which involved both qualitative and quantitative data
collection methods. This approach allowed the researchers to collect both detailed case-study
data and broader statistical data on small business tax compliance. The methods used include a
review of the literature, a survey of small business taxpayers in the Philippines, and interviews
with tax officials. This study aimed to identify the compliance behaviors of small business
taxpayers in the Philippines, and to determine the factors that influence their compliance
decisions. A mixed-method research approach was used, consisting of a survey questionnaire
and in-depth interviews.
The results of the study show that small business taxpayers’ compliance behavior is influenced
by their knowledge of the tax law, their attitude towards taxation, the level of assistance they
receive from tax officials, and the severity of the penalties for non-compliance. The results of the
study showed that small business taxpayers in the Philippines generally exhibited high levels of
compliance, with the majority of respondents indicating that they had filed all required tax
returns and paid all taxes owed. However, a number of factors were found to influence small
business taxpayers’ compliance decisions, including their awareness of tax requirements,
understanding of tax obligations, and perception of the enforcement environment.
This study found that a majority of small businesses in the Philippines are compliant with tax
laws, but that there are also some areas for improvement and compliance decisions. Specifically,
the study found that small businesses could be doing a better job of keeping track of their
expenses and reporting their income.
The study recommends that the government adopt a more holistic and proactive approach to
small business taxation, and that it uses a mix of education, enforcement, and incentives to
encourage compliance. The study also recommends that the government increase its efforts to
develop an effective tax system for small businesses.
In conclusion, the Categorizing Taxpayers: A Mixed-Method Study on Small Business Tax
Compliance in the Philippines is that the study found that there is a need for more government
intervention in the form of tax education and assistance programs to help small businesses
comply with tax regulations.
Reference:
Angeles, I.T. (2021). Categorizing Taxpayers: A Mixed-Method Study on Small Business Tax
Compliance in the Philippines. The South East Asian Journal of Management: Vol. 15: No. 2,
Article 5. [Link]
Local Study
Awareness on BIR E-Filing and Payment System: Basis for Efficient Revenue Transactions.
The study of Awareness on BIR E-Filing and Payment System: Basis for Efficient Revenue
Transactions was conducted to determine the level of awareness of taxpayers on the BIR e-filing
and payment system and to assess their satisfaction on the said system. The study aimed to
identify the factors that affect taxpayers’ satisfaction on the e-filing and payment system,
specifically: taxpayers’ awareness on the e-filing and payment system, taxpayers’ satisfaction on
the e-filing and payment system, taxpayers’ convenience on the e-filing and payment system,
and taxpayers’ efficiency on the e-filing and payment system. It also allows the BIR to better
monitor and track taxpayer compliance, as well as to reduce the cost of collecting taxes. The BIR
E-Filing and Payment System is a web-based system that allows taxpayers to file and pay taxes
online.
The study aimed to determine the awareness of taxpayers on the BIR e-filing and payment
system and its effect on revenue transactions. The study employed a descriptive survey design.
The results of the study showed that the majority of the taxpayers were aware of the BIR e-filing
and payment system. However, a significant number of them were not aware of the features of
the system. The study also showed that the majority of the taxpayers were satisfied with the e-
filing and payment system. The results of the study can be used by the BIR to improve the
awareness of taxpayers on the features of the e-filing and payment system and to improve the
satisfaction of taxpayers with the system.
The methods used in this study were survey questionnaires such as employing a descriptive
survey design. The results of the study showed that the level of awareness of taxpayers on the
BIR E-Filing and Payment System was high. However, the taxpayers’ willingness to use the
system was low. The factors that affect the taxpayers’ willingness to use the system were the
following: (1) the fear of getting their taxes wrong; (2) the lack of understanding of the system;
and (3) the lack of trust on the government to handle their personal information securely.
The results of the study showed that the majority of the taxpayers were aware of the BIR e-filing
and payment system. However, a significant number of them were not aware of the features of
the system. The study also showed that the majority of the taxpayers were satisfied with the e-
filing and payment system. The results of the study can be used by the BIR to improve the
awareness of taxpayers on the features of the e-filing and payment system and to improve the
satisfaction of taxpayers with the system.
The procedure in this study was to conduct a survey to determine the level of awareness of
taxpayers on the BIR E-Filing and Payment System and to conduct interviews to determine the
factors that affect the taxpayers’ willingness to use the system.
The instrument used in this study conducted by researchers was a utilized questionnaire
modified by the need of the study to attain awareness as the main data gathering instrument.
The recommendation of this study was to increase the taxpayer’s awareness on the BIR E-Filing
and Payment System and to address the factors that affect the taxpayers’ willingness to use the
system.
In conclusion, the conclusion of the study was that the taxpayers’ awareness on the BIR E-Filing
and Payment System was high but the taxpayers’ willingness to use the system was low. The
BIR E-Filing and Payment System is an effective and efficient way to manage revenue
transactions. It is a secure and reliable system that allows taxpayers to file their taxes online and
make payments electronically. The system also provides taxpayers with the ability to track their
payments and view their tax returns. The system is also cost-effective and helps to reduce the
cost of filing taxes. Overall, the BIR E-Filing and Payment System is an effective and efficient
way to manage revenue transactions and is a great way to ensure that taxpayers are able to pay
their taxes on time.

Reference:
De Castro J.A.C. et al. (2015). Awareness on BIR E-Filing and Payment System: Basis for
Efficient Revenue Transactions. Asia Pacific Journal of Academic Research in Business
Administration, Vol. 1 No. 1, (April 2015). [Link]
state-university/business-administration-2/apjarba-2015-1-004-awareness-on-bir-e-filing-and-
payment-system/49853180
Local Studies
Tax Awareness and Compliance of Micro and Small Enterprises
The study aims at determining the level of awareness and tax compliance among micro and
small enterprises (MSEs). It talks about Tax Awareness and Compliance of Micro and Small
Enterprises. The purpose of this study is to increase tax awareness and compliance among micro
and small enterprise. Also, to determine the factors that affect tax awareness and compliance of
micro and small enterprises, and to provide recommendations to improve tax awareness and
compliance.
The study discusses the tax awareness and compliance of micro and small enterprises. The study
that most micro and small enterprises are not aware of the tax laws and regulations that apply to
them. The study also found that most micro and small enterprises do not comply with the tax
laws and regulations that apply to them. This is likely due to the fact that most micro and small
enterprises are not aware of the consequences of non-compliance.
Based on my understanding of the research it focuses on the challenges these companies face
when they have to pay taxes and comply with the tax laws. Taxes are often seen as a burden, and
it can be difficult for companies to comply with complex tax laws.
This research looks at the tax awareness and compliance of micro and small enterprises. It is
found that there is lack of awareness of tax laws and regulations among micro and small
business owners, and that this lack of awareness leads to a lack of compliance with tax laws. The
study recommends that the government create more awareness campaigns to educate micro and
small business owners about their tax obligations.
The study found that tax awareness and compliance is low. Only a small percentage of micro
and small enterprises are aware of their tax obligations, and even fewer are compliant with tax
regulations. This lack of compliance can have a serious consequence for the business and the
government.
Despite these initiatives, there is still a lack of awareness and compliance among MSEs in the
Philippines. This is due to a number of factors, including a lack of knowledge about taxation, a
lack of access to tax advice and assistance, and a lack of resources to pay taxes. In order to
address this issue, the government needs to continue to promote tax awareness and compliance
among MSEs. This can be done through the continued implementation of the initiatives
mentioned above, as well as through the provision of additional resources and support to MSEs.

Reference:
Paco, D.L.J.A., & Quezon M.S. (2022). Tax Awareness and Compliance of Micro and Small
Enterprises. Journal of Positive School Psychology, 2022, Vol. 6, No. 4, 6264 – 628.
[Link]