Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 217

Full Length Research Paper

The influence of mental accounting, perceived trust and power of revenue authorities on tax compliance among SMEs in Zimbabwe

Marcus Mutanga
  • Marcus Mutanga
  • School of Business Leadership, Midlands State University, Zimbabwe.
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Nokuthula Ncube
  • Nokuthula Ncube
  • School of Business Leadership, Midlands State University, Zimbabwe.
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Eukael Nombuyiselo Mbuyisa
  • Eukael Nombuyiselo Mbuyisa
  • Entrepreneurship Department, Midlands State University, Zimbabwe.
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Prisca Magodhini
  • Prisca Magodhini
  • Business Management Department, Midlands State University, Zimbabwe.
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  •  Received: 30 July 2019
  •  Accepted: 30 December 2020
  •  Published: 30 April 2021

How to cite this article

APA /
Mutanga, M., Ncube, N., Mbuyisa, E. N., & Magodhini, P. (2021). The influence of mental accounting, perceived trust and power of revenue authorities on tax compliance among SMEs in Zimbabwe. Journal of Accounting and Taxation, 13(2), 89-98.
Chicago /
Marcus Mutanga, Nokuthula Ncube, Eukael Nombuyiselo Mbuyisa and Prisca Magodhini. "The influence of mental accounting, perceived trust and power of revenue authorities on tax compliance among SMEs in Zimbabwe." Journal of Accounting and Taxation 13, no. 2 (2021): 89-98.
MLA /
Marcus Mutanga, et al. "The influence of mental accounting, perceived trust and power of revenue authorities on tax compliance among SMEs in Zimbabwe." Journal of Accounting and Taxation 13.2 (2021): 89-98.
DOI /
https://doi.org/10.5897/JAT2019.0352
URL /
https://ftp.academicjournals.org/journal/JAT/article-abstract/688A37D66450

Copyright © 2024 Author(s) retain the copyright of this article.

This article is published under the terms of the Creative Commons Attribution License 4.0

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