and energy standards on the energy efficiency of SMEs in North Africa and suggests actions and policies to encourage …

's agricultural SMEs during the COVID-19 pandemic. A predictive model between independent and dependent factors was used to determine … and forecast the index or risk for future agricultural SMEs' functioning. The Central European agricultural SMEs …

The purpose of the study is to examine the effect of QR code payment and mobile money on the performance of SMES in … population of SMEs that are making use of digital financial services in their business transactions. A total of 206 SMEs … imply that it is prudent for SMEs to adopt digital financial services for business transactions. Thus, improvement in the …

This study examines VAT compliance factors among SMEs in Nigeria. Specifically, the study assesses the influence of … Efficacy (VIE), revenue, profit, employees, customers, and SMEs size on VAT compliance among SMEs in Nigeria. Using both … primary and secondary data in the study population comprised all registered SMEs in Nigeria. The study used a sample of 3 …

tax evasion. It is pivotal in this regard to reduce tax evasion among Small and Medium Sized Enterprises (SMEs). This … study aimed to examine the relation between tax transparency and sales tax evasion among Jordanian SMEs considering the role … approach, this study surveyed 400 SMEs owners/managers. Only 45% of these surveys were valid for further analysis. For …

study amounted to 21,696 with a total number of samples of 197 SMEs obtained with the Yamane and Isaac formula. The sampling …, SMEs should continue to improve their capabilities and sharpen the implementation of entrepreneurial marketing strategies …

-psychological factors have been researched, their impact on tax evasion among SMEs has not yet been determined. This paper empirically … selecting the prospective respondents from SMEs in three sectors (trade, service, manufacturing). A total of 212 usable … questionnaires retrieved from the SMEs were analysed using Smart-PLS 3.0. The results revealed that tax fairness and moral obligation …