Determinants of tax transactions by SMEs in Sub-Saharan Africa: an experience in Cameroon

Determinants of tax transactions by SMEs in Sub-Saharan Africa: an experience in Cameroon

Using strategic analysis of organizations and game theory, this article examines the issues involved in tax transactions by SMEs in Cameroon. An online survey was conducted among SME managers, accounting professionals and tax officials. The results of the survey reveal that economic, behavioral, i...

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Detalles Bibliográficos
Auteurs principaux: Sangué-Fotso, Robert, Mballa Atangana, Yves Vincent
Formato: Article ou chapitre numérique
Idioma:Français
Publicado: 2026
Sujets:
Dirigeant
Fisc
PME
Professionnel de la comptabilité
Transaction fiscale
Accounting professional
Manager
SME
Tax authorities
Tax transaction
Acceso en liña:Accès Université d'Orléans et IFPM
Accès Université d'Orléans et IFPM

Internet

https://ezproxy.univ-orleans.fr/login?url=https://shs.cairn.info/revue-recherches-en-sciences-de-gestion-2026-1-page-103?lang=en
https://ezproxy.univ-orleans.fr/login?url=https://doi.org/10.3917/resg.171.0103

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