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  1. 1
    Determinants of sales tax compliance among Jordanian SMEs : the moderating effect of public governance
    by Alshira’h, Ahmad Farhan Awad
    Published 2018
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  2. 2
    Determinants of tax non-compliance behaviour of Yemeni SMEs : a moderating role of Islamic religious perspective
    by Al-Ttaffi, Lutfi Hassen Ali
    Published 2017
    “..., empirical research on tax non-compliance in Yemen is still scarce. The major purpose of this study...”
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