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    • Perception on tax system structure, tax compliance costs and tax compliance behaviour in Yemen 

      Mohammed Mahdi Obaid; Idawati, Ibrahim; Zakariya’u, Gurama (School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP), 2022-10)
      This study considered the tax system structure into tax penalty, tax rate, and tax audit, and then examined their effects on tax compliance behaviour among small and medium sized enterprises (SMEs) in the manufacturing ...