The Non-Economic Elements in Small and Medium Enterprises Effecting Compliance with Voluntary Tax in Developing Country

Yousef Shahwan (), Hossam Haddad (), Nidal Al-Ramahi (), Ruaa Binsaddig () and Amal Abuhussein ()
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Yousef Shahwan: Zarqa University
Hossam Haddad: Zarqa University
Nidal Al-Ramahi: Zarqa University
Ruaa Binsaddig: University of Business and Technology
Amal Abuhussein: Zarqa University

Public Organization Review, 2025, vol. 25, issue 2, No 15, 679 pages

Abstract: Abstract The present research looks at non-economic elements influencing small and medium-sized businesses' voluntary tax compliance practices in Jordan. The research's findings came from a questionnaire that 328 financial managers and accountants at small and medium enterprises in a few Jordanian regions and towns answered. The study's findings indicate that several factors, including quality of tax service, perspective of fairness of tax system, personal norms, knowledge of tax, social norms, possibility of tax audit and inspection have a substantial impact on small and medium enterprises' voluntary compliance with tax behavior in Jordan. Among the factors the possibility of a tax audit or inspection exerts the greatest impact.

Keywords: Voluntary tax; Jordan; Tax service; SMEs; Non-economic elements; Tax compliance (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1007/s11115-025-00825-0

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