SMEs' tax compliance costs and IT adoption: the case of a value-added tax
The objective of this study is to examine the factors behind the adoption of a tax-compliant accounting system among small and medium-sized enterprises (SMEs) using the technological–organizational–environmental (TOE) framework, particularly the role of tax compliance costs in fostering the adoption...
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| Main Authors: | , , , |
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| Format: | Article |
| Published: |
Elsevier
2016
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| Subjects: | |
| Online Access: | http://eprints.um.edu.my/18416/ https://doi.org/10.1016/j.accinf.2016.06.001 |
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